If an excise tax is not paid within 30 days from the issue date, the local collector sends a demand. The charge for the demand is $20. Interest accrues on the overdue bill from the day after the due date until the date of payment at a rate of 12%. If the demand is not answered within 14 days, the collector may issue a warrant to the deputy tax collector or an appointed agent. The warrant notice sent by the deputy collector to the taxpayer costs $22. If this notice is not answered than a final warrant, a service warrant, will be delivered or exhibited to the taxpayer at his/her residence at a fee of $17.