How does "noun + が + noun + の + noun + は" work?


> **治療費が未納の方は** お断りしています。

方 is かた, not ほう, right?  
I didn't know you could write/say this in this way. I would have said 治療費
**の** 未納 **の** 方 **は**.

Can you make similar examples?

