30 - Bad check or failed electronic funds withdrawal fee.

§  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.