                                 CODE OF VIRGINIA

LAWN AND TURF SEED; INSPECTION FEE (§ 3.2-4010)

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

B. Any person who fails to pay the inspection fee by January 31 shall be given a
grace period of 15 working days from issuance of notification to pay the
inspection fee without penalty. Any person who fails to pay the inspection fee
by the fifteenth day of the grace period shall also pay a late fee of 10 percent
of the inspection fee due or $50, whichever is greater. The assessment of the
late fee shall not prohibit the Commissioner from taking further action.

HISTORY: 1994, c. 577, § 3.1-275.3; 2008, c. 860.