Place into a qualified escrow fund, by April 15 of the year following the year in question, the following amounts, as such amounts are adjusted for inflation:
1999: $.0094241 per unit sold after June 9, 1999;
2000: $.0104712 per unit sold;
For each of 2001 and 2002: $.0136125 per unit sold;
For each of 2003 through 2006: $.0167539 per unit sold;
For each of 2007 and each year thereafter: $.0188482 per unit sold.
Each failure to make an annual deposit required under this section shall constitute a separate violation.
Ala. Code § 6-12-3 (1975)