1. Each owner or operator of a tow car subject to the jurisdiction of the Authority shall, before commencing to operate or continuing operation after July 1, 1971, and annually thereafter, pay to the Authority for each tow car operated, a fee of not more than $36. 2. The fee provided in this section must be paid on or before January 1 of each year. 3. The initial fee must be reduced one-twelfth for each month which has elapsed since the beginning of the calendar year before July 1, 1971, for those tow cars lawfully operating on that date or before the commencement of operation of each tow car commencing operation after July 1, 1971. 4. Any person who fails to pay any fee on or before the date provided in this section shall pay a penalty of 10 percent of the amount of the fee plus interest on the amount of the fee at the rate of 1 percent per month or fraction of a month from the date the fee is due until the date of payment.
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