Section 4000.703 - Collection and enforcement of fee(a)Interest.--If an operator fails to make a timely payment of the recycling fee, the operator shall pay interest on the unpaid amount due at the rate established pursuant to section 806 of the act of April 9, 1929 (P.L. 343, No. 176), known as The Fiscal Code, from the last day for timely payment to the date paid.(b)Additional penalty.--In addition to the interest provided in subsection (a), if an operator fails to make timely payment of the recycling fee, there shall be added to the amount of fee actually due 5% of the amount of such fee, if the failure to file a timely payment is for not more than one month, with an additional 5% for each additional month, or fraction thereof, during which such failure continues, not exceeding 25% in the aggregate.(c)Assessment notices.--(1) If the department determines that any operator has not made a timely payment of the recycling fee, it will send the operator a written notice of the amount of the deficiency within 30 days of determining such deficiency. When the operator has not provided a complete and accurate statement of the weight or volume of solid waste received at the facility for the payment period, the department may estimate the weight or volume in its notice.(2) The operator charged with the deficiency shall have 30 days to pay the deficiency in full or, if the operator wishes to contest the deficiency, forward the amount of the deficiency to the department for placement in an escrow account with the State Treasurer or any Pennsylvania bank, or post an appeal bond in the amount of the deficiency. Such bond shall be executed by a surety licensed to do business in this Commonwealth and be satisfactory to the department. Failure to forward the money or the appeal bond to the department within 30 days shall result in a waiver of all legal rights to contest the deficiency.(3) If, through administrative or judicial review of the deficiency, it is determined that the amount of deficiency shall be reduced, the department shall within 30 days remit the appropriate amount to the operator, with any interest accumulated by the escrow deposit.(4) The amount determined after administrative hearing or after waiver of administrative hearing shall be payable to the Commonwealth and shall be collectible in the manner provided in section 1709.(5) Any other provision of law to the contrary notwithstanding, there shall be a statute of limitations of five years upon actions brought by the Commonwealth pursuant to this section.(6) If any amount due hereunder remains unpaid 30 days after receipt of notice thereof, the department may order the operator of the facility to cease receiving any solid waste until the amount of the deficiency is completely paid.(d)Filing of appeals.--Notwithstanding any other provision of law, all appeals of final department actions concerning the resource recovery fee, including, but not limited to, petitions for refunds, shall be filed with the Environmental Hearing Board.(e)Constructive trust.--All recycling fees collected by an operator and held by such operator prior to payment to the department shall constitute a trust fund for the Commonwealth, and such trust shall be enforceable against such operator, its representatives and any person receiving any part of such fund without consideration or with knowledge that the operator is committing a breach of the trust. However, any person receiving payment of lawful obligation of the operator from such fund shall be presumed to have received the same in good faith and without any knowledge of the breach of trust.(f)Remedies cumulative.--The remedies provided to the department in this section are in addition to any other remedies provided at law or in equity. 1988, July 28, P.L. 556, No. 101, § 703, effective in 90 days.