Vermont Statutes Title 24 (Appendix). Municipal Charters, App. c. 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.