2005 West Virginia Code - §19-15A-4. — Inspection fee; report of tonnage; annual report.

§19-15A-4. Inspection fee; report of tonnage; annual report.

(a) The amount of the inspection fee shall be clearly stated on each sales invoice prepared in normal course of business by either a registrant or distributor reflecting the amount of said fee and the payor of the same.
(b) Within thirty days following the thirtieth day of June and the thirty-first day of December of each year, each registrant and distributor shall submit on a form furnished by the commissioner a summary of tons of each agricultural liming material sold or distributed by him in the state during the previous six months' period. Such report of tonnage shall be accompanied by payment of an inspection fee at the rate of five cents per ton. If such tonnage, or portion thereof, has been paid by another person, documentation by invoice must accompany such report. The minimum semiannual payment shall be ten dollars. The minimum fee is waived if the total amount of the semi-annual inspection fee due is two dollars or less. A penalty of ten percent of the fees due or ten dollars whichever is greater shall be assessed a registrant or distributor whose report is not received by the fifteenth day of August and the fifteenth day of February each calendar year.
(c) The commissioner shall publish and distribute at least annually to each agricultural liming material registrant, distributor and other interested persons, a composite report showing the net tons of agricultural liming material sold in this state during the preceding period. This report shall in no way divulge information that can be related to the business of any individual registrant.