(1) The manufacturer, the registrant, or the supplier is responsible for paying the assessment fees for all commercial fertilizers and/or soil amendments distributed in this state. The party responsible for supplying the product into the state shall pay the assessment fees and file a quarterly statement on or before the 30th calendar day after the end of each quarter. The quarterly statement must specify the number of tons of each commercial fertilizer and/or soil amendment distributed in this state during the past quarter, and to whom it was distributed. A quarterly statement is required even if no sales or distributions occurred in a particular quarter. Specialty fertilizers and unmanipulated manures are exempt from the quarterly assessment fee and a quarterly report is not required by persons distributing only these products.

(2) Based upon the filed reports, the person responsible for paying the assessment fee on commercial fertilizers and/or soil amendments shall pay the following:

(a) inspection fee of 25 cents per ton for fertilizer distributed other than anhydrous ammonia or soil amendments;

(b) inspection fee of 95 cents per ton for anhydrous ammonia fertilizer distributed;

(c) inspection fee of 10 cents per ton for soil amendments distributed when 50 tons or more are distributed during the quarter; and

(d) educational assessment of 75 cents per ton for all fertilizers excluding specialty fertilizers and soil amendments, in addition to the inspection fees.

(3) In the event the responsible party fails to file the quarterly report within 60 days after the end of the filing period, the department may initiate proceedings to revoke registration of the responsible party's registered fertilizer(s). The failure to file a quarterly report shall be evidence of fraudulent or deceptive practice in the evasion of these rules.

(4) No responsible party shall be allowed to register or reregister a fertilizer if the fees owing to the department are more than 30 days past due.