Section 72-1005. Liability for fees

Liability for fees authorized by this title shall be as follows:
    1.  for  persons holding permits or approvals or subject to regulation
  under this title on January first in any year beginning  with  the  year
  nineteen  hundred  ninety-one,  liability  for  fees  shall  commence on
  January first;
    2. for persons receiving  new  permits  or  approvals  or  subject  to
  regulation  under  this  title  after  September first, nineteen hundred
  ninety-one, liability for fees shall equal the  annual  fee  established
  pursuant to this title and shall be prorated from the date of issuance;
    3.  for  all  persons  holding  permits  or  approvals,  or subject to
  regulation under this title liability to pay annual fees shall  continue
  until  such  time  as reclamation has been completed and approved by the
  department and any required financial security has  been  released,  and
  shall be prorated to the date of approval by the department.