a) If the official analysis shows that any soil amendment falls short of the guaranteed analysis in any one soil amendment ingredient or in total soil amendment ingredients, a penalty shall be assessed in accordance with the following provisions:

1. 1) A penalty of three times the value of the deficiency if such deficiency in any one soil amending ingredient is more than:

   1. A) 20% of the guarantee on any one soil amendment in which the soil amending ingredient is guaranteed up to and including 20%.
   2. B) 4% under guarantee on any one soil amendment in which the soil amending ingredient is guaranteed 20.1% and above.
2. 2) A penalty of three times the value of the total soil amending ingredient deficiency shall be assessed when such total deficiency is more than 2% under the calculated total soil amending ingredient guarantee.
3. 3) When a soil amendment is subject to penalties under both subsections (a)(1) and (a)(2) of this Section, only the larger penalty shall be assessed.