38-10-33. Assessment of fee by director on failure to file report--Penalty--Time of payment.
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/sd/title-38/chapter-38-10/38-10-33A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any person, business or entity, public or private, subject to the fee under § 38-10-22 , fails to make a report and remittance when and as required in this chapter, the executive director of the wheat commission shall determine the amount of such fee according to his best judgment and information, which amount so fixed shall be prima facie correct, and such person so having failed to make such report shall, within ten days after notice of the amount of the fee so fixed and computed by the director is mailed to such person, pay said fee, together with a penalty of five percent on the amount of the fee or he may dispute the fee as fixed by the director and request the commission to hold a hearing to determine the amount of the fee and penalty to be imposed.
No payment may be made until the commission enters its order determining the amount of such payment, but such shall be paid within ten days of notice of such decision.