§ 13-413. Assessment of interest, penalty, or collection fee.
(a) In general.- Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
(b) Collection fees as penalty.- For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.
[1988, ch. 2, § 1; ch. 110, § 4; ch. 569, § 3; 1993, ch. 80.]
§ 13-413. Assessment of interest, penalty, or collection fee.
(a) In general.- Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
(b) Collection fees as penalty.- For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.
[1988, ch. 2, § 1; ch. 110, § 4; ch. 569, § 3; 1993, ch. 80.]
§ 13-413. Assessment of interest, penalty, or collection fee.
(a) In general.- Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
(b) Collection fees as penalty.- For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.
[1988, ch. 2, § 1; ch. 110, § 4; ch. 569, § 3; 1993, ch. 80.]
