State Codes and Statutes
Statutes > North-carolina > Chapter_20 > GS_20-178§ 20‑178. Penalty forbad check.
When any person, firm, orcorporation shall tender to the Division any uncertified check for payment ofany tax, fee or other obligation due by him under the provisions of thisArticle, and the bank upon which such check shall be drawn shall refuse to payit on account of insufficient funds of the drawer on deposit in such bank, andsuch check shall be returned to the Division, an additional tax shall beimposed by the Division upon such person, firm or corporation, which additionaltax shall be equal to ten percent (10%) of the tax or fee in payment of whichsuch check was tendered: Provided, that in no case shall the additional tax beless than ten dollars ($10.00); provided, further, that no additional tax shallbe imposed if, at the time such check was presented for payment, the drawer hadon deposit in any bank of this State funds sufficient to pay such check and byinadvertence failed to draw the check upon such bank, or upon the properaccount therein. The additional tax imposed by this section shall not be waivedor diminished by the Division. (1937, c. 407, s. 139; 1953,c. 1144; 1975, c. 716, s. 5; 1981, c. 690, s. 24.)
