The last licensee selling or distributing fertilizing material shall submit a tonnage report, on a form or a computer printout format approved by the secretary, containing information on shipments received or deliveries made during specified periods designated by the secretary.

The tonnage report shall be submitted to the secretary semiannually as specified by regulation. The secretary shall impose a late fee in the amount of two hundred dollars ($200) on any person who does not submit the report on or before the required dates. If a person has obtained multiple fertilizing materials licenses and the reports are submitted after the required dates, the late fee is limited to one two-hundred-dollar ($200) late fee per person. Any tonnage report that is more than 90 days past due is a cause for revocation of the license.