The Vermont Statutes Online
Subchapter 002 : TAXATION(Cite as: 24 App. V.S.A. ch. 155, § 23)
§ 155-23. Penalty
All taxes due or payable and not paid within the time specified in section 21 of this charter shall be deemed delinquent and shall bear interest at the maximum rate allowable by State statute on the amount delinquent. In addition, a collection fee of the maximum amount allowable by State statutes on the amount delinquent shall be charged.