(a)
(1) The annual medical transportation provider assessment imposed under § 20-77-2803 shall be due and payable on a quarterly basis.
(2) However, an installment payment of an assessment imposed by § 20-77-2803 shall not be due and payable until:
(A) The Division of Medical Services of the Department of Human Services issues the written notice required by § 20-77-2808(a) stating that the payment methodologies to medical transportation providers required under § 20-77-2809 have been approved by the Centers for Medicare and Medicaid Services and the waiver under 42 C.F.R. § 433.68 for the assessment imposed by § 20-77-2803, if necessary, has been granted by the Centers for Medicare and Medicaid Services;
(B) The thirty-day verification period required by § 20-77-2808(b) has expired; and
(C) The division has made all quarterly installments of emergency medical transportation access payments that were otherwise due under § 20-77-2809 consistent with the effective date of the approved state plan amendment and waiver.
(3) After the initial installment has been paid under this section, each subsequent quarterly installment payment of an assessment imposed by § 20-77-2803 shall be due and payable within ten (10) business days after the medical transportation provider has received its emergency medical transportation access payments due under § 20-77-2809 for the applicable quarter.
(b) (1) If a medical transportation provider fails to timely pay the full amount of a quarterly assessment, the division shall add to the assessment:
(A) A penalty assessment equal to five percent (5%) of the quarterly amount not paid on or before the due date; and
(B) On the last day of each quarter after the due date until the assessed amount and the penalty imposed under subdivision (b)(1)(A) of this section are paid in full, an additional five percent (5%) penalty assessment on any unpaid quarterly and unpaid penalty assessment amounts.
(2) Payments shall be credited first to unpaid quarterly amounts, rather than to penalty or interest amounts, beginning with the most delinquent installment.
(3) If the division is unable to recoup from Medicaid payments the full amount of any unpaid assessment or penalty assessment, or both, the division may file suit in a court of competent jurisdiction to collect up to double the amount due, the division's costs related to the suit, and reasonable attorney's fees.