Amends GS 105-357 to set the penalty for presenting payment of taxes by a check or funds transfer that is returned or not completed due to insufficient funds or nonexistence of an account of the drawer or transferor at $35, replacing the existing penalty amount that is the greater of $25 or 10% of the amount of the check or invoice and capped at $1,000. Applies to checks or electronic funds transfers presented for payment of taxes on or after July 1, 2025.