20 - Assessments, penalties and forfeitures entitled to priority.

§ 20.  Assessments, penalties and forfeitures entitled to priority. In  case of the insolvency or voluntary or involuntary  liquidation  of  any  person  or  entity  licensed,  registered,  or incorporated or otherwise  formed pursuant to this chapter, all unpaid  charges  lawfully  assessed  against  such  person  or  entity  by  the superintendent and all unpaid  penalties and forfeitures incurred by such person or  entity  under  any  section  of  this  chapter shall be entitled to priority of payment from  such person's or entity's assets on an equality with any other  priority  given by this chapter.