Pursuant to the authority granted by C.G.S. § 12-146, as amended
by Section 58 of Public Act 03-06 (Special Session, June 30, 2003), the Tax
Collector shall charge each taxpayer whose motor vehicle taxes are delinquent
(as defined in C.G.S.§ § 12-146), and which delinquency has
been reported by the Tax Collector to the Commissioner of Motor Vehicles pursuant
to C.G.S. § 14-33, a fee of $5 in addition to the delinquent taxes
and all interest due thereon.