§ 44-1-27. Uncollectible checks.
Whenever any taxpayer liable for the payment of any tax, interest, penalty, or other
charge imposed under the provisions of any law administered by the tax administrator
presents or causes to be presented a check to the tax administrator or to his or her
agent or representative in payment of the tax, interest, penalty, or charge, and the
check is returned as uncollectible, the tax administrator shall charge a fee of ten
percent (10%) of the face amount of the check, plus any protest fees, to the taxpayer
to cover the costs of its collection, which fee is in addition to any interest and
penalty charge impo
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§ 44-1-27. Uncollectible checks.
Whenever any taxpayer liable for the payment of any tax, interest, penalty, or other
charge imposed under the provisions of any law administered by the tax administrator
presents or causes to be presented a check to the tax administrator or to his or her
agent or representative in payment of the tax, interest, penalty, or charge, and the
check is returned as uncollectible, the tax administrator shall charge a fee of ten
percent (10%) of the face amount of the check, plus any protest fees, to the taxpayer
to cover the costs of its collection, which fee is in addition to any interest and
penalty charge imposed under the provisions of the law; provided, that the amount
of the fee imposed is not less than ten dollars ($10.00) nor exceed one hundred dollars
($100); and provided, further, that the tax administrator shall not charge the fee
unless the tax administrator or his or her agent or representative has notified the
taxpayer by mail that the check was returned as uncollectible and makes demand in
the notice that full payment of the amount of the check be made within ten (10) days
of the date of the giving of the notice, and the taxpayer fails to make the payment
within the period.