Every person operating any toll road, toll bridge, or toll ferry within the State under any franchise granted pursuant to this article shall keep an accurate account showing the following:
(a)
The cost of construction thereof and the amount expended in keeping such toll road, toll bridge, or toll ferry in repair.
(b)
The cost for operation and maintenance thereof.
(c)
A record of the true financial condition of such person. On or before March 15th of each year, he shall file with the
department a statement for the preceding calendar year setting forth such information, verified by himself, or if a firm, association, or corporation by some member or officer thereof having knowledge of the facts.