(1) There is imposed upon each large quantity generator and each small quantity generator that is regulated under the Mississippi hazardous waste management regulations and each facility operator, a pollution prevention fee. The fee upon each large quantity generator and each small quantity generator shall be measured by the quantity of hazardous waste which that generator generates annually. The fee upon each facility operator shall be measured by the quantity of chemicals which each facility releases annually and reports pursuant to Section 313 of EPCRA. For a fee payer that is both a large quantity hazardous waste generator and a facility operator, the fee shall be measured by adding the quantity of fugitive and stack air emissions reported under Section 313 of EPCRA plus the quantity of hazardous waste generated annually. For a fee payer that is both a small quantity hazardous waste generator and a facility operator, the fee shall be measured by the quantity of chemicals released as reported pursuant to Section 313 of EPCRA. The fee shall be assessed in an amount according to the following schedule:

(2) From and after July 1, 1995, the department shall exclude from the calculation of the pollution prevention fee any hazardous waste recycled on-site or shipped off-site for recycling as reported on the Mississippi Annual Hazardous Waste Report or its equivalent and any chemicals recycled on-site or shipped off-site for recycling as reported under Section 313 of EPCRA. The hazardous waste generator or the facility operator shall submit any information the department deems necessary to substantiate that the hazardous waste or chemicals were recycled.

(3) At the discretion of the commission, a generator or facility operator shall be liable for a penalty not to exceed three (3) times the amount of the fee due and payable for failure to pay the fee on or before the due date, plus the amount necessary to reimburse the cost of collection.

(4) From and after July 1, 1995, the department shall exclude from any calculation of pollution prevention fee any hazardous waste or chemical for which a Title V permit fee is assessed to the same generator or facility operator.