(1) Five percent (5%) penalty, on total cost of permit, for applications filed after March 31st;
(2) Five percent (5%) penalty, for applications in which the total acreage stated is less than the actual total acreage planted, where such mistake is not willful, such assessment applying to the additional cost of such permit;
(3) Fifty percent (50%) penalty, for each acre where applicant willfully states acreage lower than that planted, the penalty applying to the acreage planted in excess of that stated in the permit.
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