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If, in payment of any amount due under a tax, fee, special assessment or other imposition administered by the commissioner, a person tenders a check or money order to the department, or the department, with the consent of a person, originates an electronic funds withdrawal against the designated bank account, and the check, money order or electronic funds withdrawal, as applicable, is returned without payment, the person must pay a fee to the commissioner of fifty dollars; provided, however, that in the case of an electronic funds withdrawal, the fee will not be paid if the reason for return of the payment is attributable to error of the department or its originating depository financial institution. The fee must be paid upon notice and demand, and will be assessed, collected and paid in the same manner as the tax, fee, special assessment or other imposition to which the payment relates. All fees collected by the commissioner pursuant to this subdivision must be deposited monthly, to the credit of the general fund of the state.

ssment or other imposition to which the payment relates. All fees collected by the commissioner pursuant to this subdivision must be deposited monthly, to the credit of the general fund of the state. The commissioner will maintain a system of accounts showing the amount of money collected from the fee imposed by this section.