(1)Immediately after the fifteenth day of each half-year or quarter, as the case may be, the Tax Collector shall prepare a list of the persons who have failed to pay their respective instalments of the latrine or conservancy tax, lighting rate, drainage fee, water-rate or any other dues for such period showing the amount due from each of such defaulters and shall cause the list to be published in a conspicuous part of the local area in which the defaulters reside.
