A. There shall be paid to the department for all fertilizer and soil conditioner distributed in the state in packages exceeding five pounds an inspection fee set by the board at a rate thirty-five cents ($.35) a ton; provided that sales to manufacturers or exchanges between them are exempted, but not less than five dollars ($5.00) per reporting period. For each brand of fertilizer or soil conditioner distributed in individual packages of five pounds or less, a distributor shall pay an annual inspection fee of ten dollars ($10.00) and shall not pay the tonnage fee on such packages of the brand so registered. The board may index the amount of a fee for inflation until July 1, 2031 using the consumer price index, all urban consumers: all items published by the United States department of labor. Fees so collected shall be used for the payment of the costs of inspection, sampling and analysis and other expenses necessary for the administration of the New Mexico Fertilizer Act.
B. A person who distributes a fertilizer or soil conditioner in the state shall file with the department on forms furnished by the department a quarterly statement for the periods ending March 31, June 30, September 30 and December 31 setting forth the number of net tons of each fertilizer or soil conditioner distributed in the state during the quarter. The report is due on or before the last day of the month following the close of each quarter. The inspection fee shall be paid at the time of filing of the statement. If the tonnage report is not filed and the payment of inspection fee is not made within thirty days after the end of the quarter, a collection fee amounting to ten percent, but not less than ten dollars ($10.00), of the amount shall be assessed against the registrant, and the amount of fees due constitutes a debt and becomes the basis of a judgment against the registrant.
C. When more than one person is involved in the distribution of fertilizer or soil conditioner, the first person who has the fertilizer or soil conditioner registered and who distributes to a nonregistrant dealer or consumer is responsible for reporting the tonnage and paying the inspection fee unless the report and payment have been previously made by a prior distributor.