(1)  Every person who distributed commercial fertilizers and/or soil amendments except specialty fertilizers in packages of 10 pounds or less and unmanipulated manures, who is not responsible for payment of the fees prescribed in 80-10-207(1)  , MCA, shall file with the department on forms furnished or approved by the department, semiannual statements for the periods ending June 30 and December 31, setting forth the number of net tons of each commercial fertilizer and/or soil amendment except specialty fertilizers in packages of 10 pounds or less and unmanipulated manures, received during the 6th month period and the amount of the ending inventory. The reports shall be filed on/or before the 30th calendar day of the month following the close of each six month period.

(2)  Failure to file the disclosure may constitute grounds for revoking a license.