Any locality may by ordinance provide for a fee, not exceeding $50, for the uttering, publishing or passing of any check, draft, or order, including an electronic payment order, for payment tendered for taxes or any other sums due to the locality, which is subsequently returned without payment by the receiving bank, depository institution, or other recipient of the order. No fee shall be imposed under this section as the result of an electronic payment order that is not honored as the result of the nonexistence of any account matching the account information provided by the taxpayer, provided that the taxpayer has not tendered any other electronic payment order that was not honored during the 12 months preceding the tender of the payment order in question.

1973, c. 103, § 15.1-29.4; 1982, c. 20; 1997, c. 587; 1998, c. 502; 2004, c. 565; 2010, c. 708; 2011, c. 255; 2026, c. 86.