The following persons are subject to taxation under this subtitle: a person engaged as principal in the business of writing insurance contracts, surety contracts, guaranty contracts, or annuity contracts; a managed care organization authorized by Title 15, Subtitle 1 of the Health – General Article; a for–profit health maintenance organization authorized by Title 19, Subtitle 7 of the Health – General Article; an attorney in fact for a reciprocal insurer; and a credit indemnity company. The following persons are not subject to taxation under this subtitle: a nonprofit health service plan corporation that meets the requirements established under §§ 14–106 and 14–107 of this article; a fraternal benefit society; a surplus lines broker, who is subject to taxation in accordance with Title 3, Subtitle 3 of this article; an unauthorized insurer, who is subject to taxation in accordance with Title 4, Subtitle 2 of this article; a nonprofit health maintenance organization authorized by Title 19, Subtitle 7 of the Health – General Article that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code; and the Maryland Automobile Insurance Fund.