(b) In addition to the penalties provided in item (a), the commission may assess additional fines when any shipment of agricultural liming materials fails to meet the guarantee for chemical, neutralizing value and screen size.

Such assessments levied by the commission shall within thirty days from date of notice to manufacturer, dealer or agent be paid to the purchasers of such penalized lots of agricultural liming material, receipts taken therefor and promptly forwarded to the commission. If the purchasers cannot be found, or if the amount due any one purchaser from the lot of agricultural liming material on which an assessment has been levied is less than one dollar, the amount of penalty assessed shall be paid to the State Treasurer but remitted to the commission or its duly authorized representative, the proceeds to be credited to the account, the South Carolina Fertilizer Fund.