Big game byproduct fee rate -- Deposit of revenue -- Penalty for failure to pay

(1) A person shall pay for each fee year, a big game byproduct fee of six cents multiplied by the total number of pounds of big game byproduct sold, bartered, exchanged, or traded under authority of a certificate of registration issued by the division under Section 23A-11-502. (2) A big game byproduct fee payment is due on the April 15 immediately following the last day of a fee year. (3) The division shall deposit revenue generated by the big game byproduct fee into the Wildlife Resources Account created in Section 23A-3-201. (4) (a) Subject to Subsection (4)(b), the division may suspend a person's certificate of registration if the person fails to pay a big game byproduct fee under this part. (b) Upon notification of non-payment by the division, the certificate of registration holder has 10 business days to pay the past due big game byproduct fee before the division may suspend the certificate of registration.