A service charge shall be added to any account owing to the Borough
of Berlin, provided that payment tendered on said account was by a check or
other written instrument which was returned for insufficient funds.
The service charge to be imposed shall be $20 per check or other written
instrument.
Whenever any account owing to the Borough of Berlin is for a tax or
special assessment, the service charge authorized by this section shall be
included on whatever list of delinquent accounts is prepared for the enforcement
of the lien.