Civil penalty for failure to file report of placement, endorsement, audit, cancellation, file annual tax statement, and pay tax - Action for recovery - Revocation of license - Conditions prerequisite to reissuance - Hearing procedure and judicial review
N.D. Cent. Code § 26.1-44-08
in effect26.1-44-08. Civil penalty for failure to file report of placement, endorsement, audit,
cancellation, file annual tax statement, and pay tax - Action for recovery - Revocation of
license - Conditions prerequisite to reissuance - Hearing procedure and judicial review.
1. A surplus lines producer is liable for a fine up to twenty-five dollars for each day of
delinquency, not to exceed the sum of five hundred dollars for each failure or refusal to
file, if the producer:
a. Fails or refuses to file the report of placement as required under section
26.1-44-02;
b. Fails or refuses to file the endorsement, audit, or cancellation as required under
section 26.1-44-06.1; or
c. Fails or refuses to make and file the annual tax statement or pay the tax no later
than March first as required under section 26.1-44-06.1.
2. The tax and fine may be recovered in an action to be instituted by the commissioner in
the name of the state, the attorney general representing the commissioner, in any
court of competent jurisdiction, and the fine, when so collected, must be paid to the
state treasurer and placed to the credit of the general fund. The commissioner, if
satisfied that the delay in filing the annual tax statement, report of placement,
endorsement, audit cancellation, or the payment of the tax was excusable, may waive
all or any part of the fine. The commissioner may revoke or suspend the surplus lines
producer's license if any surplus lines producer fails to make and file the annual tax
statement and pay the taxes, refuses to allow the commissioner to inspect and
examine the producer's records of the business transacted by the producer pursuant
to this chapter, or fails to keep the records in the manner required by the
commissioner.
3. If the license of a surplus lines producer is revoked, whether by the action of the
commissioner or by judicial proceedings, another license may not be issued to that
surplus lines producer until two years have elapsed from the effective date of the
revocation, nor until all taxes and fines are paid, nor until the commissioner is satisfied
that full compliance with this chapter will be had.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t26-1c44.pdf#nameddest=26p1-44-08Fetched: 10/16/2026