§ 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.