The Commissioner may make arrangements with any reliable manufacturer of crushed marl or ground limestone for the sale of such material to the citizens of this State at prices that shall be reasonable and will allow a reasonable profit on the cost of production. In the event of the failure of the Commissioner to make such arrangements, he shall, upon satisfying himself that such arrangements as are specified cannot be made, report such fact to the General Assembly next succeeding, together with definite recommendations for the mining of such material by the State with convict labor and furnishing it to the farmers of the State at a price that shall be as near the actual cost of production as possible. In the event an arrangement is made, the Commissioner shall make public the nature and terms of the arrangement and shall annually report to the General Assembly the full itemized details of any and all such sales made to farmers through the Department.