Me. Stat. tit. 5 § 130
A public officer or a person, firm, association or corporation paying money into the State Treasury may make the payment by delivering to the Treasurer of State a check, draft, certificate of deposit or money order drawn, endorsed and payable to the Treasurer of State or the Treasurer of State's order, or may make the payment by delivering to the Treasurer of State the proper amount of lawful currency. The Treasurer of State shall keep a record of all drafts, checks, certificates of deposit, money orders and all cash received by the Treasurer of State and upon receipt thereof shall immediately cause the same to be placed to the credit of the State in some state depository. If any check, draft or certificate of deposit is not paid on presentation, the Treasurer of State shall proceed to collect the amount thereof, with costs, from the person drawing same. The Treasurer of State shall daily transmit to the State Controller a statement of all receipts into the State Treasury, giving such details thereof as the State Controller may require. [1979, c. 541, Pt. A, §20(AMD).]
The State Government shall not be liable for any loss resulting from lack of diligence on the part of any depository in forwarding or failing to collect any draft, check or certificate of deposit, or for the loss of any such draft, check or certificate of deposit in the mails or otherwise.
Any person who makes payment of an amount due to any state department, agency, board, commission, authority or other state entity is liable, if the payment fails as a result of insufficient funds, a closed account, no account or a similar reason, for a penalty of $20, which must be reported and paid to the Treasurer of State as undedicated revenue to the General Fund. The penalty provided by this section is in addition to any other penalties provided by law. [2007, c. 13, §1(AMD).]
5 M.R.S. § 130