3.2-4010 - Lawn and turf seed; inspection fee. - Virginia Statutes

§ 3.2-4010. Lawn and turf seed; inspection fee.

A. Any person who introduces lawn and turf seed for sale shall pay theCommissioner an annual inspection fee by January 31 following the year inwhich the sale occurred. The inspection fee shall be the greater of $35 orthree-tenths of one percent of the gross sales receipts for lawn and turfseed sold by that person in the Commonwealth during that year. Generallyaccepted accounting principles shall be used to determine the gross salesreceipts. The Commissioner may inspect the sales records of the personrequired to pay the inspection fee.

B. Any person who fails to pay the inspection fee by January 31 shall begiven a grace period of 15 working days from issuance of notification to paythe inspection fee without penalty. Any person who fails to pay theinspection fee by the fifteenth day of the grace period shall also pay a latefee of 10 percent of the inspection fee due or $50, whichever is greater. Theassessment of the late fee shall not prohibit the Commissioner from takingfurther action.

(1994, c. 577, § 3.1-275.3; 2008, c. 860.)