505 ILCS 80/9
On the basis of information secured from entities holding a license to sell fertilizers in Illinois, the following values will be used for purposes of assessing penalties as provided by Section 8 of this Act:
Nitrogen (N) $6.00 per unit (30 per pound)
Total P2O5 in
Rock Phosphate $1.44 per unit (7.2 per pound)
Available P2O5 $4.00 per unit (20 per pound)
Potash (K20) $2.00 per unit (10 per pound).
In the event that the actual retail price is substantially greater than the value as calculated at the above rates, the penalty shall be based on the retail price. In addition, the Director may require that any lot subject to penalty be returned to the registrant and all costs involved in the return of such goods shall be borne by the registrant. However, in the case of bulk fertilizers, the entity offering fertilizer for sale in bulk shall be responsible for guaranteeing such fertilizer and shall be liable for all penalties assessed under the provisions of Section 8.
505 ILCS 80/9