Ga. Code § 2-12-75

Current through 2023-2024 Legislative Session Chapter 709
Section 2-12-75 - Inspection fees; semiannual reporting
(a) Any person who distributes a soil amendment to another person in this state must pay the Commissioner an inspection fee; provided, however, that sales or exchanges between registrants and sales of containers of ten pounds or less shall be exempt from such fee. The Commissioner shall establish the per ton inspection fee at an amount not to exceed 30¢ per ton, which amount shall equal or exceed annual costs anticipated to be incurred by the department in administering the soil amendment inspection program.
(b) Each registrant must keep accurate records of the registrant's sales and must file semiannual reports covering the periods of January 1 through June 30 and July 1 through December 31. Each semiannual report must be accompanied by full payment of the inspection fee set forth in subsection (a) of this Code section. Each semiannual report must be submitted to the department within 30 days following the end of the applicable filing period. If the tonnage report is not timely filed or is false in any respect, then the Commissioner may revoke the registration or assess a penalty in the amount of the greater of 10 percent of the amount due or $10.00.

OCGA § 2-12-75

Amended by 2021 Ga. Laws 307,§ 2, eff. 5/10/2021.
Amended by 2020 Ga. Laws 505,§ 8, eff. 1/1/2021.