(1) Each person who distributes commercial fertilizers and/or soil amendments to nonlicensed end users shall file semiannual statements for the periods ending June 30 and December 31, setting forth the number of net tons of each commercial fertilizer and/or soil amendment received during the six-month period. Specialty fertilizers, soil amendments not for agricultural use, and unmanipulated manures are exempt from the semiannual report and the report is not required by persons distributing only these products. The reports shall be filed with the department, on forms approved by the department, on or before the 30th calendar day of the month following the close of each six-month period. A separate semiannual statement is required for each licensed location. A semiannual statement is required even if no sales or distributions occurred within a six-month period.

(2) Failure to file the disclosure may constitute grounds for revoking a license.