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(A) Upon all taxes remaining unpaid on December 1 in each year, interest shall be paid by the delinquent taxpayer from and after December 1 in each year until paid in full as provided for under R.S.A. 76:13 and 76:15-a.
(B) The Collector of Taxes is authorized and directed to collect such interest, and to keep an account of all interest received, with the names of the taxpayers and the time of payment, and lay the same before the Board of Mayor and Aldermen on or before the last Saturday in February in each year.
('71 Code, § 24-4)