(a) There is levied an additional excise and privilege tax on every person severing coal or lignite in this state in the amount of two and one-half cents ($0.025) per ton of coal or lignite severed by underground mining, and five cents ($0.05) per ton of coal or lignite severed by surface mining, except the maximum tonnage on which the severance tax is levied against a person and a person's affiliates shall not in the aggregate exceed two million tons per year.
(b) The tax levied by this section shall be collected by the State Department of Revenue and shall be deposited in a special fund in the State Treasury to be used exclusively for the operation of the Surface Mining Commission. Monies in the fund are continuously appropriated to the commission and no money in the fund shall revert to the State Treasury at the end of a fiscal year.
(c) Any person who fails to comply with this section shall be subject to a civil penalty to be assessed by the State Department of Revenue not to exceed one thousand dollars ($1,000) for each offense.
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