20-417. Failure to remit tax; civil
penalty
If any surplus lines broker fails to remit the surplus lines tax provided for by
section 20-416, the broker is liable for a civil penalty of not to exceed twenty-five
dollars for each additional day of delinquency. The director shall collect the tax by
distraint and shall recover the civil penalty by an action in the name of this state
against the insured, the surplus lines broker and the surety on the bond filed pursuant
to section 20-411. All civil penalties are payable into the general fund of this state.
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