§ 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.