Any person liable for local taxes who fails to pay the taxes on or before the first anniversary of the due date shall, in addition to all penalties and interest provided for in §§
88-41, 18-42, and 18-43 of the Buchanan County Code, pay a fee to cover the administrative costs associated with the collection of delinquent taxes. Such fee shall be imposed no earlier than 30 days after notice of the delinquency has been sent to the taxpayer and shall be equal to the maximum amounts allowed by § 58.1-3958 of the Code of Virginia, as amended, or such other Virginia statute regulating the amount of such fees or covering the subject of fees in such cases.