Every person acting as representative for or on behalf of any company or association shall, on or before July 15 of each year, render to the Treasurer of the Foreign Fire Insurance Board or Secretary of the fire protection district, a full, true and just account verified by his or her oath, of all premiums which have been received by him or her on behalf of the company or association during the year ending the preceding July 1 on the fire insurance policies.
(1980 Code, § 19.503) Penalty, see § 10.99