In cases where damage or loss of library material is evident, the offending patron will be assessed the replacement cost. In other instances where library-media materials are retained by the borrower beyond the designated due date, fines will be levied. When materials are not returned, or fines not paid, holds are placed on the transcript records of those involved in accordance with chapter 495D-122 WAC, or the matter may be referred for collection. In extreme cases, when expensive or valuable items are involved, the provisions of RCW 27.12.340 may be invoked.