---
title: O.C.G.A. § 2-12-75. Inspection fees; semiannual reporting.
collection: code
id: 2-12-75
cite_as: O.C.G.A. § 2-12-75 (2025)
canonical_url: https://georgiacommons.org/code/2-12-75
md_url: https://georgiacommons.org/code/2-12-75.md
text_url: https://georgiacommons.org/code/2-12-75/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-3-(v3)-pdf.pdf?sfvrsn=d5cb9302_0#page=68
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/2-12.md
previous: https://georgiacommons.org/code/2-12-74.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: AGRICULTURE / FERTILIZERS, LIMING MATERIALS, AND SOIL AMENDMENTS / SOIL AMENDMENTS
---

# O.C.G.A. § 2-12-75. Inspection fees; semiannual reporting.

(a) Any person who distributes a soil amendment to another person in this state must pay the Commissioner an inspection fee; provided, however, that sales or exchanges between registrants and sales of containers of ten pounds or less shall be exempt from such fee. The Commissioner shall establish the per ton inspection fee at an amount not to exceed 30¢ per ton, which amount shall equal or exceed annual costs anticipated to be incurred by the department in administering the soil amendment inspection program.

(b) Each registrant must keep accurate records of the registrant’s sales and must file semiannual reports covering the periods of January 1 through June 30 and July 1 through December 31. Each semiannual report must be accompanied by full payment of the inspection fee set forth in subsection (a) of this Code section. Each semiannual report must be submitted to the department within 30 days following the end of the applicable filing period. If the tonnage report is not timely filed or is false in any respect, then the Commissioner may revoke the registration or assess a penalty in the amount of the greater of 10 percent of the amount due or $10.00.

## History

Ga. L. 1976, p. 359, § 7; Ga. L. 2020, p. 364, § 8/HB 1057; Ga. L. 2021, p. 922, § 2/HB 497.

## Amendments

The 2020 amendment, effective January 1, 2021, substituted the present provisions of this Code section for the former provisions, which read: “Each registrant shall keep accurate records of his sales and shall file semiannual reports covering the periods January 1 through June 30 and July 1 through December 31. Such reports shall be due within 30 days from the date of the close of each such period. If the report is not filed within the 30 day period or is false in any respect, the Commissioner may revoke the registration.”

The 2021 amendment, effective May 10, 2021, part of an Act to revise, modernize, and correct the Code, substituted “10 percent” for “ten percent” in the last sentence of subsection (b).