80-5-131. Assessment on sales into Montana -- reporting -- rulemaking. (1) Seed labelers located outside Montana who sell agricultural seed in Montana shall report those sales and pay a fee of 15 cents per $100 in gross annual sales of agricultural seed.
     (2) The department shall by rule establish:
     (a) reporting requirements, including persons who shall report, the form of reports, and the scope of information to be reported;
     (b) the due date applicable to reports; and
     (c) penalty provisions applicable to reports that are not received by the due date, not to exceed $10 or 10% of the assessment due, whichever is greater.
     (3) Failure to submit the report as required or to pay the assessment in full constitutes a violation subject to the penalty provisions of this chapter.

     History: En. Sec. 13, Ch. 345, L. 1999.