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Interest and Penalty Fees Policy

G.S. 147-86.23, allows the use of the following:

• Interest: Shall be charged at the rate established pursuant to G.S. 105-241.1(i) on a past due accounts receivable from the date it was due until it is paid. Agencies should contact the Department of Revenue, to obtain the rate currently being charged.
• Late Payment Penalty Fees: A fee of no more than ten percent (10%) of the accounts receivable shall be charged on all past due accounts.