Sec. 21-7. Assessment of delinquent taxpayers for administrative costs.

In the event that the treasurer shall have notified any taxpayer of a delinquency in any tax or other charge as provided in section 58.1-3919, Code of Virginia, then in addition to all taxes, penalties and interest due, such taxpayer shall pay an administrative fee as provided in section 58.1-3958, Code of Virginia, to cover the cost of collection in the following amount:

(a)       Thirty dollars ($30.00) if the total amount due is collected  thirty (30) or more days after notice of such delinquent taxes or charges but prior to the taking of any judgment with respect to such delinquent taxes or changes; or

(b)       Thirty-five dollars ($35.00) if the total amount due is collected subsequent to judgment.