Delinquency fee.

In Lauderdale County, in addition to all other fees, penalties, and interest, a special delinquency fee in an amount to be determined by the Lauderdale County Commission, but not exceeding twenty dollars ($20) for each month that a tax payment remains delinquent, shall be paid to the Revenue Commissioner of Lauderdale County for any tax or license paid to his or her office which is not paid by its delinquency date and deposited in the county general fund for appropriation for general county purposes.

(Act 96-317, p. 359, §1.)