50-48-202. Late fee -- allocation of licensure and late fees. (1) A person operating an establishment who fails to renew a license issued by the department by the expiration date and who operates the establishment in the license year for which an annual renewal fee was not paid shall, upon renewal, pay to the department a late renewal fee of $25 in addition to the annual fee required by 50-48-201. Payment of the late renewal fee does not relieve the operator of responsibility for operating without a license.

(2) The department shall deposit the fees collected under 50-48-201 and subsection (1) of this section in the state special revenue account provided for in 50-48-209.