In case of the total failure or refusal to make any statement required by sections 437.2 and 437.4 to be made by May 1 in any year, or of failure or refusal to make other or further statement within thirty days from the time the notice is received by the company that the additional statement is required by the department of revenue, the company shall forfeitand pay to the state, one hundred dollars for each day the total failure or refusal to make any report iscontinued beyond the first day of May of the year in which itis required, or in case of any other or further report required by the department for each day it isdelayed beyond thirtydays from the receipt ofthe notice by the company that the additional report isrequired. The forfeiture shall be sued for and recovered in any proper form of action in the name of the state and on relation of the director of revenue of the state, and the penalty, when collected, shall be paid into the general fund of the state. [SS15, §1346-l; C24, 27, 31, 35, 39, §7093; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.5]
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