2005 Arizona Revised Statutes - Revised Statutes §42-1126  Fee for bad checks

The department may charge and collect a fee of twenty-five dollars from a taxpayer that offers a check, draft, negotiable order of withdrawal or similar instrument, or an electronic funds transfer, automated clearing house debit or automated clearing house credit drawn on a bank or other depository institution in full or partial payment of a tax administered pursuant to this article if the instrument, transfer, debit or credit is not paid or is dishonored by the institution.