(a) Any document required to be filed with the commissioner under this chapter shall be accompanied by a fee to be established by the department by regulation.
(b) The commissioner shall collect a penalty of $5 a year or fraction of a year of the amount due from any corporation that fails to file any document or pay any fee within the time prescribed by this chapter.
(c) [Repealed, § 28 ch 90 SLA 1991.]