§40-35.5 Assessment and collection of service charges for dishonored payments. (a) Unless otherwise provided by law or rules, every public accountant receiving revenue or other moneys on account of the State shall assess and collect a service charge in the amount of $25 for any remittance for payment that the public accountant receives that is dishonored for any reason. A public accountant shall require payment of the full amount of the dishonored payment, plus the service charge in cash, by certified or cashier's check, or by bank or postal money order. The amount of the service charge shall be deposited with the director of finance as a realization of the general fund.
(b) The service charge shall be enforced as follows:
(1) For charges due on dishonored checks written or electronic funds transfers made for payment of any tax administered by the department of taxation under title 14, the charges shall be nonwaivable penalties and shall be made a part of the tax for which the payment was made in the same manner as penalties are made part of the tax under section 231-39; and
(2) For other dishonored payments, if payment of the full amount of the dishonored payment plus the service charge is not made, the public accountant shall refer the entire matter, including the service charge due on the dishonored payment, to the department of the attorney general or a collection agency bonded under chapter 443B for collection.
(c) All penalties for dishonored payments shall be debts due the State.
(d) Penalties collected for dishonored payments by the department of taxation pursuant to this section shall be collected in the same manner as are taxes under chapter 231. The penalty shall be a realization of the general fund in the same manner as other penalties collected by the department of taxation.
(e) No interest shall be charged on any penalty. [L 1981, c 45, §1; am L 1995, c 97, §1; am L 1997, c 177, §2; am L 2007, c 240, §1]
Structure Hawaii Revised Statutes
Title 5. State Financial Administration
40-1 Comptroller to supervise accounts, etc.
40-2 Accounting systems and internal control; enforcing the use of and inspection of the same.
40-4 Publication of statements.
40-6 Approval of business and accounting forms.
40-7 Count of money and securities in treasury.
40-8 Statements of count to be filed.
40-10 Destruction of vouchers, etc.
40-11 Destruction of warrants, bonds and interest coupons.
40-12 Examination before destruction.
40-14 Office space management.
40-31 Public accountants defined, duties.
40-32 Payments by public accountants.
40-34 Accountants may deposit in bank, when.
40-35 Payment to State under protest.
40-35.5 Assessment and collection of service charges for dishonored payments.
40-36 Successor accountants; vesting of moneys.
40-51 Money drawn only on warrants.
40-51.5 Checks or electronic funds transfers in lieu of warrants.
40-52 Form of treasury warrant.
40-53 Salary and pension payments.
40-54 Payroll deductions authorized.
40-55 Warrants for certain mechanics and laborers.
40-56 Warrants for supplies, incidentals.
40-57 Warrants on account of contracts.
40-57.5 Comptroller's acceptance of vouchers for the Hawaii state medicaid program.
40-57.6 Duplicate bills accompanying vouchers.
40-59 Comptroller to keep list of salaries, contracts, bids, etc.
40-60 Vouchers required; procedure if not obtainable.
40-61 Procedure when voucher defective.
40-63 Director's warrant notes.
40-64 Interest designated on warrant note.
40-65 Notice of payment of warrant notes.
40-66 Appropriations lapse when.
40-67 Closing out appropriation accounts.
40-68 Nonpresentment of warrants and checks.
40-81 Report by agencies receiving special moneys.
40-81.5 Rapid transportation authority; certification statement.
40-82.5 Delinquent accounts, collection.
40-83 Audit of public school accounts.
40-84 Petty cash funds; regulations.
40-85 Imprest fund for immediate welfare payments, emergency assistance, and work-related expenses.
40-86 Lapse of University of Hawaii appropriations.
40-87 Lapse of department of education appropriations.
40-88 State of Hawaii endowment fund created.
40-90 Encumbrances, when void.
40-91 Appeal from comptroller.
40-92 Examining persons, books.
40-93 Form of notice to appear for examination.