(b) Fee. The annual report shall be accompanied by a fee based upon the volume of denatured ethyl alcohol produced during the preceding year in accordance with the following schedule: Alcohol Produced…Fee

Not over 1,000 gallons … $ 25

Over 1,000 gallons but not over 5,000 gallons … $ 50

Over 5,000 gallons but not over 20,000 gallons … $100

Over 20,000 gallons but not over 50,000 gallons … $200

Over 50,000 gallons … $200 plus $1

for every 1,000 gallons over 50,000 gallons.