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Except as provided by subsection (c), in this state every producer of fuel alcohol as defined in § 67-3-602 [repealed], shall be licensed annually by the department of revenue on forms approved by the commissioner.
Every producer of fuel alcohol shall be subjected to the following annual license fee:
Production of one thousand gallons (1,000 gals.) up to two thousand and five hundred gallons (2,500 gals.) annually shall require a fifty dollar ($50.00) licensing fee; and
Production of over two thousand and five hundred gallons (2,500 gals.) of fuel alcohol annually shall require a one hundred dollar ($100) licensing fee.
Production of up to one thousand gallons (1,000 gals.) of fuel alcohol annually shall require no license fee. However, anyone producing less than one thousand gallons (1,000 gals.) per year shall be required to notify the department in writing of any intention to produce fuel alcohol before such production occurs.
All fees shall be collected by the commissioner or the commissioner's designated agent; all license application and fee information shall be accessible to the alcoholic beverage commission in such form and manner as prescribed by the commissioner.
It is unlawful for any producer to fail to comply with subsections (a)-(c), and any person found guilty of doing so shall be punished by a fine of not less than fifty dollars ($50.00) and not more than the maximum fine provided under the general law for the commission of a misdemeanor.
The commissioner shall have the authority to establish rules and regulations relating to the licensing of producers of fuel alcohol.