Every person acting as agent or otherwise, for or upon behalf of any corporation, company, or association upon which an assessment is made pursuant to the provisions of this chapter shall, on or before July 15 of every year render to the City Clerk a full, true, just, and complete account, verified under oath, of all the premiums which, during the year ending on July l preceding his report, have been received by him or any other person for him, in behalf of any such corporation, company, or association, and shall fully and specifically set out in his report the amount or amounts received for fire insurance.
(‘69 Code, § 9-34) Penalty, see § 116.99