Interest will be charged at 12% per annum on any payment not received by the Collector's Office by the due date, postmarks are not acceptable. If not paid, a demand for payment will be issued and a fee of $30 (Massachusetts General Law (MGL), chapter 60:15) will be added, and a penalty of $20 or 20% of excise of excise, whichever is greater. If a payment is still not received, a warrant fee of $10 will be added and the account will be forwarded to Deputy Collector, John Brady's Office. The Deputy Collector will issue a first notice for an additional fee of $12 and a second notice for an additional fee of $17 (MGL chapter 60:15). Mooring permits and user permits will be affected by continued failure to make payment.