(a) All persons who withdraw underground water, except from individual household wells used exclusively for domestic use and except from wells having a maximum potential flow rate of less than fifty thousand gallons (50,000 gals.) per day, shall report to their local conservation district or the Arkansas Natural Resources Commission the following:
(1) If the water is used for agricultural irrigation:
(A) The number and size of wells;
(B) The crops and acreage irrigated; and
(C) The legal description of the lands irrigated, which may be depicted by the use of appropriate maps;
(2) If the water is used for other than agricultural irrigation:
(A) The number and size of wells;
(B) The name of the water user and the location of the use; and
(C) The use of the water and the quantity used; and
(3) Any other reasonable information requested by the commission in the performance of its duties under the laws of the State of Arkansas.
(b)
(1) The reports shall be submitted annually no later than March 1, indicating the water usage for the prior water year.
(2) After the initial report, persons whose water use remains unchanged from the prior water year need only report no change in water use.
(3) A “water year” is a twelve-month period beginning October 1 and ending the next September 30.
(c)
(1) Any person who fails to report a withdrawal of underground water as required by subsection (a) of this section shall be subject to a late registration fee of not more than five hundred dollars ($500) for each year he or she fails to register.
(2) At the direction of the commission, the Attorney General or the commission's counsel shall bring suit on the relation of the State of Arkansas for the collection of the fee.
(3) All fees received shall go to the Arkansas Water Development Fund.