(a) If the analysis of any agricultural liming material shall fall as much as, or more than, 10% in value below the value of the manufacturer's guarantee, the Department of Agriculture shall assess twice the value of such deficiency against the manufacturer, dealer or agent who sold such agricultural liming material. The assessment shall be based upon the selling price of such agricultural liming material, and the Department of Agriculture shall require the manufacturer, dealer or agent to make good such assessment to all persons who purchased such lot of agricultural liming material from which such deficient sample or samples were drawn, take receipt therefor and forward it promptly to the Department of Agriculture. If the purchaser or purchasers cannot be found, the amount of such assessment shall be paid to the Department of Agriculture who shall transfer such funds to the State Treasurer to be credited to the General Fund of this State.
(b) The Department of Agriculture may seize any agricultural liming material belonging to such manufacturer, dealer or agent, if the assessment shall not be paid within 3 months after notice to such manufacturer, dealer or agent has been given by the Department of Agriculture.