(1) Any collecting person, who fails to file a report or pay any assessment within the time required by the commissioner, shall remit to the council a penalty of five percent (5%) of the assessment determined to be due, plus one percent (1%) for each month of delay, or fraction thereof, beginning the first month after the report was required to be filed or the assessment became due.
(2) Any collecting person who makes a false claim shall be subject to a civil penalty of not more than One Thousand Dollars ($1,000.00) payable to the council.
(3) Any collecting person required to pay an assessment as provided by this chapter, who refuses to allow full inspection of their records by the council, or who shall hinder or in any way delay or prevent the inspection of their records is guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed Five Hundred Dollars ($500.00).