A. 
If a person subject to this chapter demonstrates to the satisfaction of the Department that requirements for reforestation or afforestation on site or off site cannot be reasonably accomplished, the person may contribute credits from a forest mitigation bank. A credit is required for each 1/10 of an acre of an area of required planting.
B. 
The credits shall be debited from an approved forest mitigation bank within 90 calendar days after development project completion.