A. A purchaser shall render and have on file a report with the Sheep and Wool Utilization, Research and Market Development Commission by the fifteenth day of each calendar quarter following any calendar quarter in which such purchaser has purchased five hundred (500) or more sheep for slaughter, or in which such purchaser has purchased five thousand (5,000) pounds of wool for processing. If less than five hundred (500) sheep or less than five thousand (5,000) pounds of wool have been purchased in any calendar quarter, the applicable fee may be reported and remitted with the following quarter's return except that all fees collected must be remitted at least once every six (6) months.

B. In case any person, business or entity, public or private, subject to the fee, fails to make a report and remittance when and as required, the Sheep and Wool Utilization, Research and Market Development Commission shall determine the amount of such fee according to its best information and judgment, which amount so fixed shall be prima facie correct. A person having failed to make the report shall, within ten (10) days after notice of the amount of the fee fixed and computed by the Commission is mailed to the person, pay such fee, together with a penalty of five percent (5%) of the amount of the fee. The person may dispute the fee as fixed by the Commission. The person may request the Commission to hold a hearing to determine the amount of the fee and penalty to be imposed. No payment shall be made until the Commission enters its order determining the amount of the payment. If and when the Commission determines the amount of the payment, such payment shall be paid within ten (10) days of notice of the payment decision.

Added by Laws 1973, c. 164, § 11, emerg. eff. May 16, 1973. Amended by Laws 2001, c. 146, § 70, emerg. eff. April 30, 2001. Renumbered from § 1511 of this title by Laws 2001, c. 146, § 253, emerg. eff. April 30, 2001.