(1) The unbonded distillate special fuel user shall pay a penalty of four cents (4cent(s)) per gallon on each gallon of distillate special fuel which he or she failed to buy in this state, in addition to paying the tax on the distillate special fuel at the point of exit from this state upon which the tax has not been paid; and
(2) Any bonded distillate special fuel user shall pay a penalty of four cents (4cent(s)) per gallon of the total number of gallons of distillate special fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the distillate special fuel upon which tax has not been paid.