Section 62-21-121 - Delinquent fees - Collection(a) The fees and taxes imposed by this chapter shall become delinquent on the last day of each succeeding month.(b) The commissioner is empowered and may act to collect delinquent fees and taxes as provided by §§ 67-6-516 - 67-6-518.Acts 1978, ch. 844, § 21; T.C.A., § 62-2121.