Whenever the secretary of state audits any person, association, partnership, firm or corporation pursuant to K.S.A. 16-310 or 16-325 or K.S.A. 17-1312a , and amendments thereto, such person, association, partnership, firm or corporation shall pay the expenses thereof, which shall be assessed against it by the secretary of state on a per diem basis for days or parts thereof related to a field audit in an amount not to exceed $100 per diem.
The secretary of state shall determine the expenses of any audit and submit a bill to the person, association, partnership, firm or corporation audited. The bill shall constitute notice of such assessment and demand of payment thereof.