A. The purchaser shall render and have on file a report with the Oklahoma Wheat Utilization, Research and Market Development Commission by the fifteenth day of each calendar quarter following any calendar quarter in which such a purchaser has purchased ten thousand (10,000) or more bushels of wheat. If less than ten thousand (10,000) bushels have been purchased, in any calendar quarter, the fee may be reported and remitted with the following quarter's return, except that all fees collected must be remitted at least once every six (6) months.

B. In case any person, business or entity, public or private, subject to the fee, fails to make a report and remittance as required, the Director of the Commission shall determine the amount of the fee according to his or her best judgment and information. The amount so fixed by the Director shall be prima facie correct. The person having failed to make the report shall, within ten (10) days after notice of the amount of the fee so fixed and computed by the Director is mailed to such person, pay the fee, together with a penalty of five percent (5%) on the amount of the fee. The person may dispute the fee as fixed by the Director and request the Commission to hold a hearing to determine the amount of the fee and penalty to be imposed. No payment shall be made until the Commission enters its order determining the amount of the payment. When the Commission determines the amount of the payment, the payment shall be paid within ten (10) days of notice of such decision.