If the county review board fails or neglects to provide transportation to the person so discharged, as provided in § 27B-7-50 , within forty - eight hours from the date of the order discharging the person and of the notice of the order, the responsible county is liable for and shall pay to the community service provider, or if a state provider then to the state, the full service cost as defined in § 27B-3-28 for the care and keeping of such persons at the program or facility, the time computed shall commence forty - eight hours after the date of such order and notice. If the community service provider is a state provider, the program director shall report any delinquencies, and the time any person is kept beyond the forty - eight hours, giving the person's name, the county of residence, and the amount due from the responsible county for such charge to the state auditor. The state auditor shall notify the county auditor of the county to be charged. The amount due shall be paid into the state treasury as other charges for the support of the developmentally disabled.
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