Section 13-713 - Payment of financial institution franchise tax, income tax, etc., by dishonored checks(a) If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $30 against the person.(b) An assessment under subsection (a) of this section that is not paid within 25 days after the date on which the notice of assessment is mailed is a lien, in favor of the State, that: (1) extends to all property and rights to property belonging to the person against whom the assessment is made; and(2) may be collected under Subtitle 8, Part II of this title.