The company processed approximately 813,000 pounds of zinc compounds in 2004 which is over ten times the reporting threshold of 25,000 for zinc compounds. The Respondent was required to submit a Form R or Form A by July 1, 2005 for calendar year 2004 to the Administrator of EPA and to the State of New Jersey. The Form A was postmarked May 26, 2005 which was 329 days late. This failure to submit the Form A in a timely manner constitutes a violation of Section 313 of EPCRA, 42 U.S.C. Section 11023, and 40 C.F.R Section 372.30.