479.356 Failure to pay court costs, fines, or fees, setoff of income tax refund, when.

479.356. Failure to pay court costs, fines, or fees, setoff of income tax refund, when. — If a person fails to pay court costs, fines, fees, or other sums ordered by a municipal court, to be paid to the state or political subdivision, a municipal court may report any such delinquencies in excess of twenty-five dollars to the director of the department of revenue and request that the department seek a setoff of an income tax refund as provided by sections 143.782 to 143.788 . The department shall promulgate rules necessary to effectuate the purpose of the offset program. (L. 2015 S.B. 5)