§ 106-785. Two-thirds vote required; collection of assessment; penalties; audits. - North Carolina Statutes

§ 106‑785.  Two‑thirdsvote required; collection of assessment; penalties; audits.

(a)        The assessment shall not be collected unless at least two‑thirdsof the votes cast in the referendum are in favor of the assessment. If at leasttwo‑thirds of the votes cast in the referendum are in favor of theassessment, then the Department shall notify all strawberry plant sellers ofthe assessment. The assessment shall be added by the strawberry plant sellersto the price of all strawberry plants sold for commercial planting in NorthCarolina. The Department shall provide forms to the strawberry plant sellersfor reporting the assessment. All strawberry plant sellers shall provide eachpurchaser of strawberry plants for commercial production with an invoice thatsets forth the amount of the assessment on the purchase covered by the invoice.Persons who purchase strawberry plants for commercial production on which theassessment has not been collected by the seller shall report such purchases andpay the assessment to the Department.

(b)        Each strawberry plant seller shall remit to the Departmentno later than the tenth day following the end of each calendar quarter theassessment on strawberry plants sold during that quarter. Any strawberry plantseller who fails to remit the assessment for the previous year's sales byJanuary 10 shall pay a penalty of five percent (5%) of the unpaid assessmentplus a penalty of one percent (1%) of the unpaid assessment for each monthafter January 10 that the assessment remains unpaid.

(c)        The Association may conduct inspections or audits of thebooks of any strawberry plant seller. If the inspection or audit reveals that astrawberry plant seller has willfully failed to remit assessments when due, theseller shall pay the Association the reasonable costs of the inspection oraudit.

(d)        The Association may bring an action to collect unpaidassessments, penalties, and reasonable costs of any inspection or audit asprovided in subsection (c) of this section, against any strawberry plant sellerwho fails to pay the assessment, penalties, or costs. If successful, theAssociation shall also recover the cost of such action, including attorneys'fees. (1989 (Reg. Sess., 1990),c. 1027, s. 1; 1997‑371, s. 3.)