Section 13-713 - Payment of financial institution franchise tax, income tax, etc., by dishonored checks.
§ 13-713. Payment of financial institution franchise tax, income tax, etc., by dishonored checks.
(a) In general.- If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $30 against the person.
(b) Assessment as lien on property and rights.- An assessment under subsection (a) of this section that is not paid within 25 days after the date on which the notice of assessment is mailed is a lien, in favor of the State, that:
(1) extends to all property and rights to property belonging to the person against whom the assessment is made; and
(2) may be collected under Subtitle 8, Part II of this title.
[An. Code 1957, art. 81, §§ 128A, 292; 1988, ch. 110, § 1; ch. 569, § 1; 1989, ch. 5, § 1; 1992, 1st Sp. Sess., ch. 1, § 5.]