§431:8-316 Penalty for failure to file statement or remit tax. If any surplus lines broker fails to:

the surplus lines broker shall be liable for a fine of $25 for each day of delinquency commencing March 16. The tax may be collected by distraint, or the tax and fine for failure to pay the tax may be recovered by action instituted by the commissioner in any court of competent jurisdiction. The fine for failure to file the annual statement may be recovered by an action instituted by the commissioner in any court of competent jurisdiction. [L 1987, c 347, pt of §2]