2-519. Fees; records; violations; penalty.

(1) For purposes of this section:

(a) Commercial channels means the sale or delivery of hemp for any use to any commercial buyer, dealer, processor, or cooperative or to any person, public or private, who resells any hemp or hemp product;

(b) Delivered or delivery means receiving hemp for utilization or as a result of its sale in the State of Nebraska but excludes receiving hemp for storage; and

(c) First purchaser means any person, public or private corporation, association, partnership, limited liability company, or other entity buying, accepting for shipment, or otherwise acquiring hemp from a cultivator.

(2) A fee of one cent per pound is levied upon all hemp seed and a fee of one dollar per ton is levied upon all hemp fiber sold through commercial channels in Nebraska or delivered in Nebraska. Two-thirds of the fee levied under this section shall be paid by the cultivator at the time of sale or delivery and shall be collected by the first purchaser. The first purchaser shall pay the remaining one-third of the fee. Hemp seed and hemp fiber shall not be subject to the fees imposed by this section more than once.

(3) The first purchaser, at the time of settlement with the cultivator, shall deduct the fees imposed by this section. The fees shall be deducted whether the hemp is stored in this state or any other state. The first purchaser shall maintain the necessary records of the fees for each purchase or delivery of hemp on the settlement form or check stub showing payment to the cultivator for each purchase or delivery. Such records maintained by the first purchaser shall be open for inspection during normal business hours and provide the following information:

(a) The name and address of the cultivator and first purchaser;

(b) The date of the purchase or delivery;

(c) The number of pounds of hemp seed or pounds or tons of hemp fiber purchased; and

(d) The amount of fees collected on each purchase or delivery.

(4) The first purchaser shall render and have on file with the department by the last day of January and July of each year, on forms prescribed by the commission, a statement of the number of pounds of hemp seed or pounds or tons of hemp fiber purchased in Nebraska. At the time the statement is filed, such first purchaser shall pay and remit to the commission the fees imposed by this section.

(5) All fees collected by the commission pursuant to this section shall be remitted to the State Treasurer for credit to the Hemp Promotion Fund. The commission shall remit the fees collected to the State Treasurer within ten days after receipt.

(6) Any person intentionally violating this section shall be guilty of a Class III misdemeanor.

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