(1) There is hereby assessed and levied a privilege tax upon each person engaged within this state in the business of growing, felling, cutting, severing and producing logs or any timber products from the soil or water, for sale, profit or commercial use; or purchasing, logging, or selling logs or timber products for commercial purposes. The tax shall be as follows:

(a) For timber, all species used in the manufacture of lumber, veneer, chips or other products:

(i) One Dollar ($1.00) per thousand board feet, or Twelve Cents ($.12) per ton, for pine and other soft woods;

(ii) Seventy-five Cents ($.75) per thousand board feet, or Eight Cents ($.08) per ton, for hardwoods;

(b) For lumber, all species and kinds, including crossties: Seventy-five Cents ($.75) per thousand board feet actual board measure;

(c) For poles, piling, posts, stanchions and like timber products not manufactured into lumber: Three Dollars and Sixty Cents ($3.60) per one hundred (100) cubic feet;

(d) For timber products purchased by cubic feet other than those listed in paragraph (c):

(i) Fifty-five Cents ($.55) per one hundred (100) cubic feet for pine and other soft woods;

(ii) Forty-one Cents ($.41) per one hundred (100) cubic feet for hardwoods;

(e) For pulpwood, all species and kinds except pine: Twenty-two and One-half Cents ($.22-½) per cord of one hundred twenty-eight (128) cubic feet;

(f) For pine pulpwood: Thirty Cents ($.30) per cord of one hundred twenty-eight (128) cubic feet;

(g) For stumpwood, lightwood or other distillate wood: Twenty-five Cents ($.25) per ton of two thousand (2,000) pounds;

(h) For turpentine crude gum: Thirty Cents ($.30) per barrel of four hundred (400) pounds;

(i) For all other timber products not hereinabove specified: Seventy-five Cents ($.75) per thousand board feet or Thirty-seven and One-half Cents ($.37-½) per cord of one hundred twenty-eight (128) cubic feet.

(2) If the tax has been paid by the producer, grower or vendor, then the purchaser shall report the purchases to the commissioner. This report shall be filed monthly by purchasers and shall give the following information: name and address of producer, grower or vendor, timber severance tax permit number, quantity purchased and quantity from each county in which timber products were severed. If tax has not been paid by producer, grower, or vendor, the tax shall be the liability of the purchaser and shall be paid by him.

(3) The tax hereby levied is primarily assessed against the grower of timber products or against the owner of the land from which the products were severed.

(4) The owner or owners of timber products produced or severed from the soil or water are hereby made proportionately responsible and liable for payment of any tax herein levied, and if the tax due is unpaid, then the taxes shall be paid to the commissioner by owner or owners. The tax shall operate as a first lien and privilege upon the timber products. The lien and privilege shall follow the timber products into the hands of the ultimate manufacturer or person or dealer.