Section 132-8 - Inspection fee; report of tonnage(a) Each licensee whose name appears on the label of agricultural liming material shall file, with the secretary, a semiannual statement not later than the last day of January and July of each year in a form prescribed by the secretary setting forth the number of net tons of agricultural liming material distributed in this Commonwealth during the prior six months' period. Upon filing such statement the licensee whose name appears on the label shall pay an inspection fee at the rate of 3¢ per ton, except that no semiannual payment shall be less than $12.50. Failure to make an accurate statement of tonnage or to pay the control fee shall constitute sufficient cause for the revocation of the license.(b) Sales of agricultural liming materials to manufacturers or exchanges between them are hereby exempted from the control fee.(c) If the tonnage report is not filed by February 15 or August 15, a penalty amounting to 10% of the inspection fee or $10, whichever is greater, shall be added to the amount of the inspection fee when payment is made. This penalty fee shall not prevent the secretary from taking other actions as provided in this act. 1978, March 17, P.L. 15, No. 9, § 8, imd. effective.