§ 26-11-119 — Failure to file report or pay tax; penalty

Any licensed surplus lines broker or insured who independently
procures insurance, who fails to file a report in the form and
within the time required or provided for in W.S. 26-11-117 or
26-11-124 may be fined up to twenty-five dollars ($25.00) per
day for each day the delinquency continues, beginning the day
after the report was due until the date the report is received.
The surplus lines broker or insured who independently procures
insurance shall pay interest on the amount of any delinquent tax
due as required by W.S. 26-11-118(e).