All fertilizer registrants transacting, distributing or selling commercial fertilizer to a nonregistrant shall file with the commissioner an annual report showing the county code of the consignee, each grade of commercial fertilizer, the amounts in tons, the Uniform Fertilizer Tonnage Reporting System (UFTRS) code, the form in which the fertilizer was distributed (bag, bulk or liquid) and the use (farm or nonfarm). This report of tonnage sold shall be reported by one (1) of the following methods:
Miss. Code § 75-47-13