[ First paragraph effective until July 12, 2012. For text effective July 12, 2012, see below.]

  Section 9. Licensees shall, annually, within thirty days after the last business day in December and at such other times as the commissioner may specify, make a return to said commissioner in such form as said commissioner may prescribe, signed and sworn to by such officer or person as said commissioner may designate, which form shall disclose the condition of such licensee as of the close of business on the last day of December or such other day as the commissioner may prescribe.

[ First paragraph as amended by 2012, 144, Sec. 7 effective July 12, 2012. For text effective until July 12, 2012, see above.]

  A licensee shall annually make a report to the commissioner, on or before a date to be determined by the commissioner, and at such other times as the commissioner may specify, in such form as the commissioner may prescribe, which form shall disclose the condition of the licensee as of the close of business on such day as the commissioner may prescribe.

  A licensee who fails to make such annual report or fails to amend such report within fifteen days of notice from the commissioner to so amend such report shall, unless such failure is for good cause, pay to the commonwealth five dollars for each day which such neglect or failure continues.