Okla. Stat. tit. 2, § 2-8-77.7

A. Each registrant distributing fertilizer in this state shall

file with the State Board of Agriculture, not later than the last

day of January and July of each year, a semiannual inspection fee

report setting forth the number of tons sold or distributed during

the period and pay an inspection fee of One Dollar ($1.00) per ton

of which fifty cents ($0.50) per ton shall be forwarded directly to

a special Soil Fertility Research Account in the Department of Plant

and Soil Sciences of the Division of Agricultural Sciences and

Natural Resources at Oklahoma State University for the purpose of

conducting soil fertility research and extension involving efficient

fertilizer use for agronomic crops and forages and groundwater and

surface water protection from plant food nutrients. Oklahoma State

University shall present an annual report to the Agriculture

Committees of the Legislature on the use of the special Soil

Fertility Research Account Fund.

B. Each registrant distributing commercial fertilizer in this

state shall file with the State Board of Agriculture not later than

the last day of January and July of each year, a semiannual tonnage

report stating:

1. The number of net tons of fertilizer distributed during the

preceding six (6) calendar months;

2. The amount in tons of each grade of fertilizer distributed

during the preceding six (6) calendar months; and

3. Whether the fertilizer was distributed in bag, bulk, or

liquid.

C. If no fertilizer was sold or distributed in this state for

the semiannual period, the registrant shall submit a statement

reflecting that information and shall remit a minimum fee of Ten

Dollars ($10.00). If the inspection fee and tonnage report are not

filed and the payment of the inspection fee is not made within

thirty (30) days after the end of the specified filing period, a

collection fee of ten percent (10%) of the inspection fee due or a

minimum of Ten Dollars ($10.00) shall be assessed and added to the

amount due.

D. Sales or exchanges between importers, manufacturers,

distributors, registrants, or licensees are exempt.

E. When more than one person is involved in the distribution of

a fertilizer, the last person who has the fertilizer registered and

who distributed the fertilizer to a nonregistrant dealer or consumer

is responsible for reporting the tonnage and paying the inspection

fee, unless the report and payment is made by a prior distributor or

manufacturer of the fertilizer.

F. If the Board finds any deficient inspection fees due as a

result of an audit of the records of any person subject to the

provisions of the Oklahoma Fertilizer Act, the Board shall assess a

Oklahoma Statutes - Title 2. Agriculture Page 412

penalty fee of ten percent (10%) of the amount due, with a maximum

not to exceed Two Thousand Dollars ($2,000.00) or a minimum of One

Hundred Dollars ($100.00) whichever is greater. The audit penalty

shall be added to the deficient inspection fees due and payment

shall be made within thirty (30) days of notice of the deficiency.

G. No information furnished to the Board under this section

shall be disclosed in a way which divulges proprietary information

about the operation of any person.

H. Each registrant, distributor, or manufacturer shall keep

accurate records of the tonnage of fertilizer distributed in this

state.