I. For the taxable period beginning July 1, 2014, and for every taxable period thereafter, each hospital shall pay 100 percent of its Medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of April.
II. Payments due under this section which are past due from any hospital by more than 60 days may be collected from such hospital by means of offset against any amounts due and payable to such hospital by any program operated by the department of health and human services including, but not limited to, programs of medical assistance authorized under the Title XIX or XXI of the Social Security Act and operated by the department of health and human services, or any other state program under which the state purchases services from such a hospital. The department of revenue administration shall establish a plan for reporting the necessary information to the department of health and human services or other appropriate state department to collect offsets under this section.