Except as otherwise specifically provided in this chapter, a person required to file a report or statement under this chapter who files a late statement or report or fails to file a required statement or report must be assessed a civil penalty as follows:

1. (1) a fine of one hundred dollars if not filed within five days after the established deadline provided by law in this chapter;
2. (2) after notice has been given by certified or registered mail that a required statement or report has not been filed, a fine of ten dollars a day for each additional calendar day in which the required statement is not filed, not exceeding five hundred dollars.