Pursuant to the provisions of N.J.S.A. 40:5-18, a service charge in
the amount of $20 per check shall be imposed and shall be added to any account
owing to the Town if payment tendered on the account was by a check which
was returned for insufficient funds.
In the event the check is for payment of municipal taxes, the charge
and fee herein imposed shall be added to the taxes and be collectible as taxes.