Modify Insufficient Funds Tax Payment Fee.

SB 96 increases the flat penalty for tax payments returned due to insufficient funds or non-existent accounts from $25 to $35. It directly affects taxpayers who submit checks or electronic payments for taxes that bounce. The bill replaces the previous $25 penalty with a fixed $35 fee, while maintaining the same maximum cap of $1,000 and the exception for accidental errors. This change applies to all tax payments made on or after July 1, 2025. The bill does not alter the existing interest or criminal penalty structures for unpaid taxes.