(b)

1. (1) The Credit Union Supervisor may immediately suspend the operations of any credit union whose books and records are not immediately available upon request for inspection and examination by the Credit Union Division examiners.
2. (2) Such suspension shall be in accordance with the provisions of Section 37 of the Arkansas credit union act.

(c)

1. (1) When filing its annual report each February 1, each credit union shall pay to the division, for the preceding calendar year, an annual supervision fee in accordance with the graduated scale set forth in 23 CAR § 304-132(a) on the basis of assets as of December 31 of each preceding year, but such fee shall not be less than ten dollars ($10.00).
2. (2) No such annual fee shall be payable by a credit union with respect to the year in which it is organized or the year in which final distribution is made in liquidation of the credit union or the articles of incorporation are otherwise cancelled.

(d)

1. (1) Credit unions in liquidation may be examined prior to or following completion of liquidation.
2. (2) The fee for such examination shall be the same as for each annual examination as provided in 23 CAR § 304-132(b).