§ 30. Bad check or failed electronic funds withdrawal fee. If, in
payment of any amount due under a tax, fee, special assessment or other
imposition administered by the commissioner, a person tenders a check or
money order to the department, or the department, with the consent of a
person, originates an electronic funds withdrawal against the designated
bank account, and the check, money order or electronic funds withdrawal,
as applicable, is returned without payment, the person must pay a fee to
the commissioner of fifty dollars; provided, however, that in the case
of an electronic funds withdrawal, the fee will not be paid if the
reason for return of the payment is attributable to error of the
department or its originating depository financial institution. The fee
must be paid upon notice and demand, and will be assessed, collected and
paid in the same manner as the tax, fee, special assessment or other
imposition to which the payment relates. All fees collected by the
commissioner pursuant to this subdivision must be deposited monthly, to
the credit of the general fund of the state. The commissioner will
maintain a system of accounts showing the amount of money collected from
the fee imposed by this section.