For paper transactions:
  • Invoices are due and payable no later than 30 days from invoiced date. Failure to pay the entire invoice within the aforementioned time will result in an interest charge of 5% per year until the invoice is paid, as mandated by G.S. 147-86.23. An additional 10% penalty for late payment shall also be due on invoices not paid within 30 days.
  • There is also a $25.00 processing fee for all returned checks.
For online transactions:
  • The online electronic fee of $2.00 is non-refundable.
  • There is also a return fee of $25.00 for any uncollectable online filing fee.