Section 001-25-8 - CollectionA. Liability of Handler. Each blueberry handler shall be responsible for proper accounting and payment of the proper assessment for the blueberries which he markets in consumer packs.B. Payment Schedule. Blueberry handlers shall make remittance and accounting of the proper assessment to the Commissioner or his designated fiscal agent not later than October I of each calendar year. Payment shall be made at that time for the assessment levied on all blueberries marketed in consumer packs by blueberry handlers during the marketing year; provided that, for the first year, payment of the assessment and accounting therefor is due only for blueberries marketed in consumer packs between the effective date of this rule and October 1, 1985.C. Blueberry handlers who do not timely remit and account for assessments in accordance with these rules shall pay an additional assessment of 10% of the amount owed plus interest thereon computed at the rate of 12% per annum together with any civil penalty imposed under the law; provided that the Commissioner may waive these additional charges in cases of excusable neglect.01-001 C.M.R. ch. 25, § 8