Recovery of tax, penalty or interest

(10) where the certificate debtor fails to pay the amount specified in the notice issued under sub-section (5) within thirty days from the date of service of such notice, the certificate debtor shall pay a simple interest at the rate of two per centum for each calendar month of default from the date immediately following the end of the period specified in such notice up to the date preceding the date of full payment specified in such notice upon so much of the amount as remains unpaid.