A person commits insurance fraud as described in Subsection 31A-31-103(1)(g) if that person knowingly fails to forward to the insurer a premium:
(1) received from one of the following in partial or total payment of the premium due from:
(a) an applicant;
(b) a policyholder; or
(c) a certificate holder; or
(2) collected from or on behalf of an insured employee under an insured employee benefit plan.