(1) Whenever any club, corporation, association, or person shall fail to make a report of any contest at the time prescribed by section 81-8,135, or whenever such report is unsatisfactory to the State Athletic Commissioner, he or she may examine, or cause to be examined, the books and records of such club, corporation, association, or person, and subpoena and examine under oath any officers or persons as witnesses for the purpose of determining the total amount of the gross receipts for any contest and the amount of taxes due pursuant to the provisions of section 81-8,135, which tax the commissioner may, upon and as a result of such examination, fix and determine. In case of a default in the payment of any taxes so adjudged to be due, together with the expenses incurred in making such examination, for a period of twenty days after notice to such delinquent club, corporation, association, or person of the amount, such delinquent club, corporation, association, or person shall ipso facto forfeit its, his, or her license and shall be thereby disqualified from receiving any new license, or any renewal of its, his, or her license. It, he, or she shall in addition thereto forfeit to the people of the State of Nebraska the sum of one thousand dollars in the case of amateur licenses and five thousand dollars in the case of professional licenses, which sum may be recovered by the Attorney General in the name of the people of the State of Nebraska in the same manner as other penalties are by law recovered.
(2) The State Athletic Commissioner may employ persons to inspect and collect the taxes required to be submitted to the commission under section 81-8,135. Any such inspector shall be bonded or insured as required by section 11-201.