Bills for sewer rental will be rendered monthly. The rates specified above are net, and are collectible on or before the fifteenth of each month following the date of the last water meter reading. An additional charge of ten percent (10%) shall be made and collected as a penalty to cover the cost of collection for all bills not paid on or before the final date for collection. Each charge or rental levied by or pursuant to this chapter is made a lien upon the corresponding lot, land or premises served by a connection to the sanitary sewerage system of the Municipality. If the same is not paid within thirty days after it shall be due and payable, it shall be certified to the County Auditor who shall place the same on the County tax duplicate with the interest and penalties allowed by law, and be collected as other taxes are collected.