Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
as follows:
Section 2 of chapter 60A of the General Laws, as appearing in the 1984 Official Edition, is hereby amended by striking out the twelfth sentence and inserting in place thereof the following sentence:- Owners who neglect to pay the excise assessed under this chapter shall pay interest at the rate of twelve per cent per annum from the time when such excise was payable until paid.