Section 28, The National Fertilizer Regulations, 2020.

(1) A manufacturer, importer or distributor of fertilizershall submit to the Agency in January each year, an annual report stating the number of tons of a manufactured, imported or distributed fertilizer. (2) A manufacturer, importer or distributor of fertilizer who fails to submit the annual tonnage report under sub-regulation (1), commits an offence and is liable on conviction to a fine not exceeding Le 20, 000, 000. 00 or to a term of imprisonment of not less than 5 years or to both such fine and imprisonment.