The tonnage report shall be submitted to the secretary semiannually as specified by regulation. The secretary shall impose a late fee in the amount of two hundred dollars ($200) on any person who does not submit the report on or before the required dates. If a person has obtained multiple fertilizing materials licenses and the reports are submitted after the required dates, the late fee is limited to one two-hundred-dollar ($200) late fee per person. Any tonnage report that is more than 90 days past due is a cause for revocation of the license.