2 CAR § 51-203 – Cotton acreage reporting — Timing and penalties

(a) Cotton growers shall report their cotton acreage to the State Plant Board, or its designated agent, each year in which field operations of the Boll Weevil Eradication Program are in effect in their eradication zone.
(b) The board may formulate and institute a method of assessing and collecting the fees associated with the cotton acreage.
(c) Any cotton grower who fails to file the cotton acreage report in the manner prescribed by the board shall be subject to a penalty of up to three dollars ($3.00) per acre.
(d) Failure to pay the cotton acreage assessment could result in late payment fees of three dollars ($3.00) per acre if payment is not received by the deadline set by the invoice.