(a) Each registrant under section 18C.411 and licensee under section 18C.415 shall file an annual tonnage report for the previous year ending June 30 with the commissioner, on forms provided or approved by the commissioner, stating the number of net tons of each brand or grade of fertilizer, soil amendment, or plant amendment distributed in this state or the number of net tons and grade of each raw fertilizer material distributed in this state during the reporting period.
(b) A tonnage report is not required to be submitted and an inspection fee under section 18C.425, subdivision 6, is not required to be paid to the commissioner by a licensee who distributes fertilizer solely by custom application.
(c) The annual tonnage report must be submitted to the commissioner on or before July 31 of each year.
(d) The inspection fee at the rate stated in section 18C.425, subdivision 6, must accompany the statement.
The commissioner may by rule require additional reports for the purpose of gathering statistical data relating to fertilizer, soil amendments, and plant amendments distribution in the state.
(a) If a registrant or licensee fails to submit an annual tonnage report or pay the inspection fee under section 18C.425, subdivision 6, by July 31, the commissioner shall assess the registrant or licensee a penalty of the greater of $50 or ten percent of the amount due.
(b) The fees due, plus the penalty, may be recovered in a civil action against the licensee or registrant.
The commissioner may verify the records on which the annual tonnage report is based.