Sec. 405. Displaced material reclamation fee
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Except as provided in subsection (g), each operator of a hardrock mining operation shall pay to the Secretary, for deposit in the Hardrock Minerals Fund established by section 402, a displaced material reclamation fee of 7 cents per ton of displaced material. Such reclamation fee shall be paid not later than 60 days after the end of each calendar year beginning with the first calendar year occurring after the date of enactment of this Act. Together with such reclamation fee, all operators of hardrock mining operations shall submit to the Secretary a statement of the amount of displaced material produced during mineral activities during the previous calendar year, the accuracy of which shall be sworn to by the operator and notarized.
Any corporate officer, agent, or director of a person conducting a hardrock mining operation, and any other person acting on behalf of such a person, who knowingly makes any false statement, representation, or certification, or knowingly fails to make any statement, representation, or certification, required under this section with respect to such operation shall, upon conviction, be punished by a fine of not more than $10,000. Any portion of such reclamation fee not properly or promptly paid pursuant to this section shall be recoverable, with statutory interest, from the hardrock mining operations operator, in any court of competent jurisdiction in any action at law to compel payment of debts.
Nothing in this section requires a reduction in, or otherwise affects, any similar fee required under any law (including regulations) of any State. The fee under this section shall not apply for a person for any tax year for which the person certifies to the Secretary in writing that the person and all related parties with respect to such person, in the aggregate, had annual gross income from mineral production in an amount less than $100,000. The dollar amount in paragraph
(1)shall be applied for a person to the aggregate of all annual gross income from mineral production under all mining claims held by or assigned to such person or any related parties with respect to such person, including mining claims located or for which a patent was issued before the date of the enactment of this Act. For the purposes of this paragraph, the term related parties means, with respect to a person— the spouse and all dependents (as defined in section 152 of the Internal Revenue Code of 1986 (26 U.S.C. 152)) of the person; or another person who is affiliated with the person, including— another person controlled by, controlling, or under common control with the person; and a subsidiary or parent company or corporation of the person.
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Sec. 405
Displaced material reclamation fee
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