Section 15. Collection of Delinquent Taxes.--The department shall call upon the Department of Justice to collect any taxes or penalties imposed under the provisions of this act which are not paid within thirty days from--
(1) The date the taxes are due and payable, if a return was filed.
(2) Ten days after notice of an additional or estimated additional assessment is given or sent to the vendor, as heretofore provided, if no notice of an intention to petition for reassessment or if no petition for reassessment is filed with the department.
(3) Ten days after notice of an estimated assessment is given or sent to the vendor, as heretofore provided.
(4) The date of the determination of a petition for reassessment by the department, if an appeal is not taken to the court of common pleas.