HRS § 431-8-316 - Penalty for failure to file statement or remit tax

(a) If any surplus lines broker fails to: (1) File statements required by section 431:8-313; or (2) Pay the premium tax required by section 431:8-315 when the tax is due, the surplus lines broker may be liable for a fine of up to $25 for each day of delinquency. (b) The commissioner may: (1) Collect the premium tax required by section 431:8-315 by distraint; (2) Recover the premium tax required by section 431:8-315 and fine for failure to pay the premium tax by instituting an action in any court of competent jurisdiction; or (3) Recover the fine for failure to file the statements required by section 431:8-313 by instituting an action in any court of competent jurisdiction. [L 1987, c 347, pt of §2; am L 2003, c 212, §49; am L 2006, c 154, §11; am L 2011, c 68, §14]