) Payments Due. All person(s) requesting the services of Customs and Quarantine Agency Officers, or the inspectors of the Plant Protection and Quarantine Section of the Department of Agriculture, of the government of Guam under § 73203, and to whom such services were provided, shall make payments to the
‘Treasurer of Guam’ immediately upon the delivery of services. Upon the written request of person(s) receiving the services of Customs and Quarantine Agency Officers, or the inspectors of the Plant Protection and Quarantine Section of the Department of Agriculture, the Director of Customs and Quarantine may authorize person(s) an extension of payment of up to thirty (30) days from the date of service(s), subject to the penalties and conditions stipulated in §§ 73204(b) and (c).

(b) Interest Penalty. Each person who receives customs or plant protection and quarantine inspection services under § 73203, and fails to make payment for each such completed service(s) within thirty (30) days of the date of service, or thirty (30) days from the date of extension, shall pay an interest penalty of fifteen percent (15%) per annum to the Treasurer of Guam, on the amount of past due or balance thereof. No interest penalty shall be assessed on payments made in full on or before the thirtieth (30th) day from the date payments are due.

(c) Unpaid Interest. Interest penalty applicable under § 73204(b) which remain unpaid shall accrue to the balance due for purposes of computing current interest due.