Section 49-113 - Fees; unpaid amounts; penalties; auditsA. For self-reported fees in this title, the director shall require the payer to sign a certification that the amount reported is accurate.B. The director shall collect interest on the unpaid amount of every payment, fee, self-reported fee, tax, assessment, cost and penalty authorized by this title at the rate determined pursuant to section 42-1123 from the date required for payment until the full amount is paid. If nonpayment is due to wilful neglect, the director shall also collect an additional five per cent penalty of up to twenty-five per cent of the amount due for each month or fraction of a month the amount is past due. All monies collected pursuant to this section shall be deposited, pursuant to sections 35-146 and 35-147, in the state general fund.C. The director may require a person who is required to make a payment pursuant to this title to appear at reasonable times and on reasonable notice at the director's office and produce records and information that are specified in the notice to determine compliance with this title.D. The director shall audit the records of a sufficient number of persons under this section to ensure general compliance with its requirements.