(1) At the time of sentencing or acceptance of a plea in abeyance, the court shall establish the criminal accounts receivable, as determined in this chapter including all amounts then owing, including, as applicable, fines, fees, surcharges, costs, restitution, and interest.

(2) After creating the account receivable, the court: (a) shall, when a prison sentence is imposed and not suspended, accept any payment on the criminal judgment account receivable tendered on the date of sentencing, enter any remaining unpaid criminal judgment account receivable as a civil judgment and transfer the responsibility for collecting the judgment to the Office of State Debt Collection; (b) may, in other cases, permit a defendant to pay the criminal judgment account receivable by a date certain or in installments; or (c) may, in other cases where the court finds that collection of the account by the court would not be feasible, enter any unpaid criminal judgment account receivable as a civil judgment and transfer the responsibility for collecting the judgement to the Office of State Debt Collection.

(a) shall, when a prison sentence is imposed and not suspended, accept any payment on the criminal judgment account receivable tendered on the date of sentencing, enter any remaining unpaid criminal judgment account receivable as a civil judgment and transfer the responsibility for collecting the judgment to the Office of State Debt Collection;

(b) may, in other cases, permit a defendant to pay the criminal judgment account receivable by a date certain or in installments; or

(c) may, in other cases where the court finds that collection of the account by the court would not be feasible, enter any unpaid criminal judgment account receivable as a civil judgment and transfer the responsibility for collecting the judgement to the Office of State Debt Collection.

(3) A court allowing installment payments does not limit the ability of a judgment creditor to pursue collection by any means allowable by law.

(4) If the court makes restitution or another financial decision at a time after sentencing that increases the total amount owed in a case, the criminal accounts receivable balance shall be adjusted to include the new amounts determined by the court.

(5) The court may modify the amount and number of any installment payments, as justice requires, at any time before the time for default as outlined in Subsection 77-32a-103(2).

(6) In the district court, delinquent accounts may incur postjudgment interest.