3-268. Inspection fees and reports; violations; classification
A. An inspection fee at the rate of twenty cents per ton shall be paid to the department on commercial fertilizers distributed in this state by any person subject to the following:
1. If more than one distributor is involved in the chain of distribution, the one who sells directly to the ultimate consumer or to a distributor exempted from a license is responsible for submitting the tonnage report and the payment of inspection fees.
2. Distributors exempt from a license shall not be responsible for the filing of tonnage reports or the payment of the inspection fees for products purchased from a licensee and sold in the form in which received.
3. No inspection fees are required for commercial fertilizers sold or exchanged between licensed manufacturers for further manufacturing or processing, or for commercial fertilizers on which the inspection fee has been paid by a previous manufacturer or distributor in the chain of distribution.
4. The minimum inspection fee shall be two dollars per quarter.
5. The director, after opportunity for a hearing, may decrease or increase the inspection fee provided in this section, but at no time shall the rate exceed twenty-five cents per ton.
B. Each person who is liable for the payment of such fee shall:
1. File, not later than the last day of January, April, July and October of each year, a quarterly statement, setting forth the number of net tons of commercial fertilizers distributed in this state during the preceding calendar quarter. Upon filing the statement such person shall pay the inspection fee at the rate stated in subsection A of this section. Inspection fees which are due and owing and have not been remitted to the department within thirty days following the date due shall have a penalty fee of ten per cent or ten dollars whichever is larger added to the amount due when payment is finally made. The assessment of this penalty fee shall not prevent the director from taking other actions pursuant to this article.
2. Keep such records as may be necessary or required by the director to indicate accurately the tonnage of commercial fertilizer distributed in this state. The director shall have the right to examine such records to verify statements of tonnage. Failure to make an accurate statement of tonnage or to pay the inspection fee or comply as provided in this section shall constitute cause for cancellation of any or all commercial fertilizer licenses on file for the distributor.
C. Fees collected shall constitute a fund for the payment of the costs of inspection, sampling, analysis and other expenses necessary for the administration of this article and may also be used to grant monies for conducting research and education projects to advance the environmentally safe and agronomically sound use and handling of fertilizer material.
D. The director or any officer or employee of the state whose duties require the compilation of reports based upon the information required by this section who knowingly compiles or issues any false information or report, or who knowingly, directly or indirectly, discloses information thus obtained regarding the business of any person, except with the consent of such person, or in the form of unidentifiable totals, or as authorized by section 3-266, is guilty of a class 2 misdemeanor.