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The Town of Moncks Corner has the right pursuant to the South Carolina Setoff Debt Collections Act to collect any sum due and owed by the defendant's state income tax refund. If the Town of Moncks Corner chooses to pursue debts owed by the defendant through the Setoff Debt Collection Act, the defendant must pay all fees and costs incurred through the setoff process, including fees charged by the Department of Revenue, the South Carolina Association of Counties, the Municipal Association of South Carolina, and/or the Town of Moncks Corner. If the Town of Moncks Corner chooses to pursue debts in a manner other than setoff, the defendant must pay the costs and fees associated with the selected manner as well.