(1) All out-of-state seed labelers shall report all sales of agricultural seed in Montana as defined in 80-5-131, MCA.

(2) These reports shall be on forms provided or approved by the department and must contain the gross annual sales by type of agricultural seed sold in Montana during the 12 months (July 1 through June 30).

(3) These reports and the fee of 25 cents per $100 in gross sales shall be due not later than July 31 of each year for the preceding 12-month period.

(4) An additional collection fee of 10 percent of the amount due but not less than $10 shall be assessed to any seed labeler whose report and assessment is not received by the department by the July 31 deadline.