Every person acting as representative for or on behalf of any company or association subject to this subchapter shall, on or before July 15 of each year, render to the Treasurer a full, true and just account, verified by his or her oath, of all premiums which shall have been received by him or her on behalf of the company during the year ending the preceding July 1 on the fire insurance policies.
(1994 Code, § 37.57)