1. A. Any surplus line broker who fails to remit the surplus line tax provided for by Section 1115 of this title for more than sixty (60) days after it is due shall be liable to a civil penalty of not to exceed Twenty-five Dollars ($25.00) for each additional day of delinquency. The Insurance Commissioner shall collect the tax by distraint and shall recover the penalty by an action in the name of the State of Oklahoma. The Commissioner may request the Attorney General to appear in the name of the state by relation of the Commissioner.
2. B. If any person, association or legal entity procuring or accepting any insurance coverage from a surplus lines insurer, otherwise than through a licensed surplus line broker in this state, fails to remit the surplus line tax provided for by subsection D of Section 1115 of this title, the person, association or legal entity shall, in addition to the tax, be liable to a civil penalty in an amount equal to one percent (1%) of the premiums paid or agreed to be paid for the policy or policies of insurance for each calendar month of delinquency or a civil penalty in the amount of Twenty-five Dollars ($25.00) whichever shall be the greater. The Insurance Commissioner shall collect the tax by distraint and shall recover the civil penalty in an action in the name of the State of Oklahoma. The Commissioner may request the Attorney General to appear in the name of the state by relation of the Commissioner.

Laws 1957, HB 501, p. 259, § 1116; Amended by Laws 1959, HB 845, p. 135, § 1, emerg. eff. July 8, 1959; Amended by Laws 1991, SB 175, c. 146, § 6, eff. September 1, 1991; Amended by Laws 1992, HB 2202, c. 65, § 2, eff. September 1, 1992; Amended by Laws 1997, SB 327, c. 418, § 41, eff. November 1, 1997 (superseded document available); Amended by Laws 2009, HB 1275, c. 432, § 10, emerg. eff. July 1, 2009 (superseded document available); Amended by Laws 2010, SB 2054, c. 222, § 20, eff. November 1, 2010 (superseded document available).