Section 71. If the analysis shall show that a commercial fertilizer is deficient (1) in one or more of its guaranteed primary plant foods (NPK) beyond the investigational allowances as established by regulation or (2) if the overall index value of the fertilizer is below the level established by regulations, a penalty of two times the commercial value of such deficiencies shall be assessed and paid to the consumer of the lot of commercial fertilizer represented by the sample analyzed within three months after the date of notice from the commissioner to the registrant or licensee, receipts taken therefor and promptly forwarded to the commissioner. If said consumer cannot be found, the amount of the penalty shall be paid to the treasury of the commonwealth. When a commercial fertilizer is subject to a penalty under clauses (1) and (2) the larger penalty shall apply. Deficiencies beyond the investigational allowances in any other constituent which the registrant is required to or may guarantee shall be evaluated and penalties prescribed therefor by the commissioner.