Arizona Revised Statutes § 20-417 Failure To Remit Tax; Civil Penalty

20-417. Failure to remit tax; civil penalty

If any surplus lines broker fails to remit the surplus lines tax provided for by section 20-416, the broker is liable for a civil penalty of not to exceed twenty-five dollars for each additional day of delinquency. The director shall collect the tax by distraint and shall recover the civil penalty by an action in the name of this state against the insured, the surplus lines broker and the surety on the bond filed pursuant to section 20-411. All civil penalties are payable into the general fund of this state.

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Last modified: October 13, 2016