(a) Fees imposed pursuant to the separate provisions of the Solid Waste Management and Recycling Fund Act, Arkansas Code § 8-6-601 et seq., shall be collected as follows:

1. (1)

   1. (A) Fee submission.
   2. (B) On or before January 15, April 15, July 15, and October 15 of each year, each landfill facility permittee and each transporter shall pay to the Division of Environmental Quality the full fee amount owed for the preceding quarter.
   3. (C) Payment shall be made by check or money order payable to the division; and

2. (2)

   1. (A) Timely payments.
   2. (B) A landfill permittee or a transporter shall be deemed to have made a timely payment and shall avoid a late payment charge if the permittee or transporter complies with both of the following:

(i) The payment enclosed is for the full amount owed for the preceding quarter and no further division action is required for collection; and

1. (ii) The payment is received by the division or is postmarked by the United States Postal Service on or before the final day on which the payment is due, or the payee presents a receipt indicating the payment was mailed by registered or certified mail on or before the final day on which the payment is due.