A charge of twenty dollars ($20.00) shall be added to any tax due when any check in payment of taxes, penalties or interest is returned unpaid by the bank or respective financial institution. Such charge shall offset the cost of additional bookkeeping and processing and shall be levied regardless of any charge which may be levied against the maker by his or her bank or respective financial institution. Notice by the Administrator of his or her duly authorized employee to the taxpayer that a check has been returned unpaid is not required nor is notice of the above charge required. The tender of payment of tax, penalties, fees, charges or interest shall not be considered as received so long as such remains unpaid.
(Ord. 04-O-2146, passed 7-6-2004)