58-32-46. Fine for failure to remit tax or to file annual statement or uniform report--Collection. A broker is liable for a fine of twenty-five dollars for each day of delinquency commencing with the first day of April if any of the following apply:
(1) The broker fails to remit the tax provided by § 58-32-44 prior to the first day of April;
(2) The broker fails to file the annual statement, unless a uniform report has been prescribed pursuant to § 58-32-42.1; or
(3) The broker fails to file the uniform report pursuant to § 58-32-42.1.
The tax may be collected by distraint, or the tax and fine may be recovered by an action instituted by the director in any court of competent jurisdiction. Any fine collected by the director shall be paid to the state treasurer and credited to the general fund.
Source: SL 1966, ch 111, ch 11, § 19; SL 2010, ch 242, § 2.