§ 46-25-810 — Inspection tax and tonnage reports; collection fee.

For the purpose of carrying out the provisions of this chapter, all registrants or guarantors who distribute or sell any commercial fertilizer in South Carolina shall pay to the division an inspection tax of fifty cents for each ton of commercial fertilizer sold. A report of tonnage is due and the inspection tax payable quarterly for periods ending September thirtieth, December thirty-first, March thirty-first, and June thirtieth. The report is due within thirty days following the end of each quarter covering tonnage of commercial fertilizer sold during the preceding quarter by the registrant or guarantor transacting, distributing, or selling to a nonregistrant. If the tonnage report is not filed and the payment of inspection taxes is not made within fifteen days after the date due, a collection fee amounting to ten percent of the amount due must be assessed against the guarantor, and the amount of fees due constitutes a debt and becomes the basis of a judgment against the guarantor. If the tonnage report is not filed and the payment of the inspection tax and collection fee is not made within thirty days after the date due, the registration of the commercial fertilizer registered by the delinquent guarantor is automatically canceled. If the report is false, fifteen days after due written notice and opportunity for hearing have been given, the commission may cancel the registration of commercial fertilizer registered by the delinquent guarantor.

Legislative History

HISTORY: 1962 Code SECTION 3-571; 1952 Code SECTIONS 3-502, 3-566; 1942 Code SECTIONS 6366, 6371; 1939 (41) 360; 1954 (48) 1509; 1992 Act No. 388, SECTION 3, eff May 15, 1992; 2002 Act No. 340, SECTION 5, eff June 30, 2002; 2005 Act No. 107, SECTION 3, eff June 1, 2005.