(a) If an insurer or health maintenance organization fails to comply with this subchapter, the commissioner shall order that the insurer’s or health maintenance organization’s annual audit be performed by a qualified independent certified public accountant.
(b) The commissioner shall assess against the insurer or health maintenance organization the cost of auditing the insurer’s or health maintenance organization’s financial statement under this section.

(c) The insurer or health maintenance organization shall pay to the commissioner the amount of the assessment not later than the 30th day after the date the commissioner issues the notice of assessment to the insurer or health maintenance organization.
(d) Money collected under this section shall be deposited to the credit of the Texas Department of Insurance operating account for use by the commissioner and the department to pay the expenses incurred under this subchapter.