A surplus lines agent files the quarterly affidavit 6 days late but paid the tax on time. What is the maximum administrative fine under s. 626.936?

$300, at up to $50 per day. Section 626.936(1) allows a fine of up to $50 per day for neglecting to file a report or affidavit, from the day after it was due until it is received. Six days at $50 is $300. The $500-per-day penalty applies to unpaid taxes or fees.

If a surplus lines agent fails to pay the surplus lines tax, who may bring a lawsuit to recover it under s. 626.933?

The department, which may authorize the FSLSO to file suit on its behalf. Section 626.933 makes unpaid tax or service fee recoverable in a suit brought by the department against the surplus lines agent, and allows the department to authorize the FSLSO to sue on its behalf.

Penalties for Late Reports, Taxes & Fees | Free Guide 2026

Q: What penalty may apply to an eligible surplus lines insurer that fails to file a required report with the FSLSO?

A fine of up to $500 per day and possible withdrawal of its eligibility. Section 626.9361 allows a fine of up to $500 per day for an eligible insurer's failure to file a report, and the failure may also result in withdrawal of eligibility as a surplus lines insurer.

Outline item II.B.3 cites ss. 626.936 and 626.9361, the administrative penalties for late reports and late payments. Section 626.933, which is also listed under the tax topics, supplies the collection lawsuit. This section also gathers the other penalties spread across Part VIII so you can compare them.

Agent Penalties: s. 626.936

Failure	Maximum fine	Starts	Ends
Neglecting to file a report or affidavit in the required form and time	Up to $50 per day	The day after it was due	The date it is received
Neglecting to pay taxes or service fees when required	Up to $500 per day	The day after they were due	While the failure continues

Interest: delinquent tax also bears interest at 9% per year, compounded annually, from the day it became delinquent (ss. 626.936(2) and 626.932(2)(b)). Delinquent service fees carry the same 9% interest (s. 626.9325(2)(b)).
Where the money goes: sums collected under s. 626.936 are deposited in the Insurance Regulatory Trust Fund.
Discipline procedure: s. 626.935(3) says surplus lines license discipline follows general-lines procedures, "subject to s. 626.936 as to failure to file a quarterly report or pay the tax". Failing to file the affidavit or pay the tax or fee is also a mandatory ground for discipline (s. 626.935(1)(d) and (e)).

Insurer Penalty: s. 626.9361

An eligible surplus lines insurer that fails to file a required report in the form and time required may be fined up to $500 per day from the day after the report was due until it is received. The failure may also result in withdrawal of eligibility. Collections go to the Insurance Regulatory Trust Fund.

Collection by Lawsuit: s. 626.933

If tax or service fee payable by a surplus lines agent is not paid on time, it is recoverable in a suit brought by the department against the agent. The department may authorize the FSLSO to file suit on its behalf. Costs and expenses of a suit brought by the office that cannot be recovered from the agent or surety are borne by the office.

Assessments and Surcharges Carry the Same Penalties

EMPA surcharge (s. 252.372): all penalties for failing to remit the surplus lines tax and service fee apply to surcharges the agent must remit to the FSLSO.
Citizens assessments (s. 627.351(6)): a surplus lines agent's failure to collect and remit any regular or emergency assessment is a violation of s. 626.936 and carries its penalties.

Other Penalties Across Part VIII

Statute	Conduct	Consequence
s. 626.902	Representing or aiding an unauthorized insurer	Third-degree felony; subsequent violation is a second-degree felony; joint and several liability for s. 626.938 taxes
s. 626.901(2)	Placing an illegal contract that goes unpaid	Personal liability for the unpaid claim
s. 626.910	Unauthorized insurer or aider violating orders or the Code	Civil penalty up to $1,000 nonwillful or $10,000 willful per violation
s. 626.922(5)	Knowingly or negligently issuing a false certificate, or failing to notify of a material change	Penalties of s. 624.15 on conviction, or greater
s. 626.939	Insured refusing a DFS order to produce records	Fine up to $500 per refusal on conviction
s. 626.938(5)	Late IPC tax	Interest at 6% per year
s. 626.935	Grounds for discipline	Denial, suspension, revocation, or nonrenewal of the surplus lines appointment and all other licenses

Worked Calculations

Late affidavit. The Q1 affidavit was due May 15 and is received 12 days late. Maximum fine: 12 x $50 = $600. The fine runs from the day after the due date until the affidavit is received, and the statute sets a maximum ("up to"), so DFS may impose less.

Late tax. A $40,000 quarterly tax payment remains unpaid for 10 days after it was due.

Maximum administrative fine: 10 x $500 = $5,000
Interest at 9% per year: $40,000 x 0.09 x 10 / 365 = about $98.63

Insurer late report. An eligible insurer files its report 20 days late. The maximum fine is 20 x $500 = $10,000, and OIR may consider withdrawing its eligibility.

How Fines and Discipline Interact

Administrative fines under s. 626.936 do not replace license action. A pattern of late affidavits or unpaid tax can support both per-day fines and discipline of the surplus lines appointment, because failing to file affidavits or pay the tax or fee is a mandatory ground under s. 626.935(1)(d) and (e). Paying late does not erase the fine already accrued or the interest owed.

Memory Aids

Paperwork is $50 a day; money is $500 a day for surplus lines agents.
Insurers pay up to $500 a day for late reports.
Agent tax interest is 9%; IPC tax interest is 6%.
Penalties go to the Insurance Regulatory Trust Fund.

Florida Surplus Lines Broker

6.3 Penalties for Late Reports, Taxes & Fees (ss. 626.936, 626.9361, 626.933)

Key Takeaways