Fine for failure to remit tax or to file annual statement or uniform report--Collection

A broker is liable for a fine of twenty-five dollars for each day of delinquency commencing with the first day of April if any of the following apply: (1) The broker fails to remit the tax provided by § 58-32-44 prior to the first day of April; (2) The broker fails to file the annual statement, unless a uniform report has been prescribed pursuant to § 58-32-42.1 ; or (3) The broker fails to file the uniform report pursuant to §