If, on the due presentment, any check, draft, or money order accepted in payment of any tax, fee, or license, for any reason, is not honored or paid, any record of payment or redemption that may have been made on any official record because of the acceptance of such check, draft, or money order, must be canceled, and the tax, assessment, fee, or license stands as a charge and lien just as though no credit had been given or payment attempted. For the purpose of making certain such cancellation, the officer accepting any check, draft, or money order shall make whatever memoranda may be necessary to enable the officer to make the proper cancellation upon the return of any such instrument unpaid.
N.D.C.C. § 57-20-16