42-1126. Fee for bad checks; definition
A. The department may charge and collect a fee of $50 from a taxpayer that offers a check, draft, negotiable order of withdrawal or similar instrument, or an electronic funds transfer, automated clearing house debit or automated clearing house credit drawn on a bank or other depository institution in full or partial payment of a tax if the instrument, transfer, debit or credit is not paid or is dishonored by the institution.
B. For the purposes of this section, " tax" includes any tax, penalty, interest or fee administered pursuant to this article.