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The 189th General Court of the Commonwealth of Massachusetts

Section 57A: Payment by check not duly paid; penalty

[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]

  Section 57A. If any check in payment of any tax, interest, penalty, fee or other charge imposed under chapters fifty-nine to sixty-one A, inclusive, or chapter eighty or for any other municipal service rendered is not duly paid there may, in addition to any other penalties provided by law, be paid as a penalty by the person who tendered such check, upon notice and demand by the city or town tax collector, in the same manner as the tax or other amount to which the check relates, an amount equal to one percent of the amount of such check; provided, however, that if the amount of such check is less than two thousand five hundred dollars, the penalty under this section shall be twenty-five dollars. Any person upon whom such a penalty is imposed may appeal to the commissioner who shall abate the same if he determines that such person tendered such check in good faith and with reasonable cause to believe that it would be paid.

Chapter 60: Section 57A. Payment by check or electronic funds transfer not duly paid; penalty

[ Text of section as amended by 2016, 218, Sec. 165 effective November 7, 2016. For text effective until November 7, 2016, see above.]

  Section 57A. If any check or electronic funds transfer in payment of any tax, interest, penalty, fee or other charge imposed under chapters 59 to 61A, inclusive, or chapter 80 or for any other municipal service rendered is not duly paid there may, in addition to any other penalties provided by law, be paid as a penalty by the person who tendered such check or electronic funds transfer, upon notice and demand by the city or town tax collector, in the same manner as the tax or other amount to which the check or electronic funds transfer relates, an amount equal to 1 per cent of the amount of such check or electronic funds transfer; provided, however, that if the amount of such check or electronic funds transfer is less than $2,500, the penalty under this section shall be $25. Any person upon whom such penalty is imposed may appeal to the city or town tax collector who shall abate the same if the tax collector determines that such person tendered such check or electronic funds transfer in good faith and with reasonable cause to believe that it would be paid.