2005 Idaho Code - 41-404 — PENALTY FOR FAILURE TO PAY TAX

                                  TITLE  41
                                  INSURANCE
                                  CHAPTER 4
                                FEES AND TAXES
    41-404.  PENALTY FOR FAILURE TO PAY TAX. Any insurer failing to render the
statement and pay the tax required under section 41-402, Idaho Code, on or
before the date due, including any extension of time granted by the director
pursuant to section 41-335 (1), Idaho Code, shall be liable to a fine of
twenty-five dollars ($25.00) for each additional day of delinquency; and the
taxes may be collected by distraint and recovered by an action to be
instituted by the attorney general in the name of the state in any court of
competent jurisdiction. The director shall suspend or revoke the certificate
of authority of the delinquent insurer until the statement is filed and the
taxes and fine, if any, are fully paid.