Idaho Code § 22-612: Assessment of penalties.

For the purpose of initially determining the commercial value to be applied under the provisions of section 22-611, Idaho Code, the department shall determine and publish annually the values per unit of nitrogen, available phosphate, soluble potash, secondary elements and micro-elements used in this state. The values so determined and published shall be used in determining and assessing penalties as authorized under section 22-611, Idaho Code.