(1) For the purpose of defraying the expenses incident to inspecting, testing, and analyzing petroleum fuels in this state, there shall be paid to the department a charge of one-eighth cent per gallon on all gasoline, kerosene (except when used as aviation turbine fuel), and #1 fuel oil for sale or use in this state. This inspection fee shall be imposed in the same manner as the motor fuel tax pursuant to s. 206.41. Payment shall be made on or before the 25th day of each month.
(2) If any company fails to make the payment herein provided on or before the 25th day of each month, the department may add 10 percent to the amount of such taxes already due as a penalty for failure of the company to make the report and payment by the 25th day of each month. The department shall proceed to collect the tax, together with all costs incident to collection by the same methods as other delinquent taxes are collected by law.
(3) All remittances to the department for the inspection tax herein provided shall be accompanied by a detailed report under oath showing the number of gallons of gasoline, kerosene, or fuel oil sold and delivered in each county.
(4) No inspection fee shall be charged on petroleum fuels unloaded in any of the Florida ports for shipment into other states.