Assessments. Deficiency assessment after amnesty period ends, §48-16-5. Effect of assessment, §48-16-5. Attorneys at law. Contracts with attorneys to collect delinquent taxes, penalties and interest, §48-16-11. Audits. Effect of audit, §48-16-5. Citation of act. Short title, §48-16-2. Collection of delinquent taxes, penalties and interest. Contracts with debt collection agencies or attorneys, §48-16-11. Cost of collection fee. Imposition after amnesty period expires, §48-16-10. Property tax amnesty program, §48-16A-10. Criminal law and procedure.