When the cheque presented for payment must be declared to the Banque de France pursuant to the provisions of articles R. 131-34 and R. 131-35 and payment is refused for lack of sufficient funds, the declaration is made by a special note on the non-payment notice provided for in article R. 131-26, indicating that the cheque was issued in breach of the provisions of articles L. 131-73 or L. 163-6.