§ 18-186. Checks returned unpaid; penalty.  


Latest version.
  • If any taxpayer makes payment of a tax due under this article by means of a bank check and the check is returned unpaid by bank on which it is drawn for insufficient funds in the bank account on which drawn, there shall be imposed, in addition to any other penalties provided by law, a specific penalty to compensate for the collector's cost of handling the check in the amount equal to five (5) percent of the amount of the check or fifteen dollars ($15.00), whichever is greater.

(Ord. No. 8-1992-1, § 9.26, 8-10-92)