Pursuant to the authority granted by Connecticut
General Statutes § 12-146, as amended by Section 58 of Public
Act 03-06, the Tax Collector shall receive from each taxpayer whose
motor vehicles taxes were delinquent and whose delinquency was reported
to the Commissioner of Motor Vehicles pursuant to Connecticut General
Statutes § 14-33, in addition to the delinquent taxes and
all interest thereon, a fee of $5 for each such reported delinquency.