SECTION 1. Section 4 of Chapter 60B of the General Laws, as appearing in the 2006 official edition, is hereby amended in the second paragraph by inserting after the third sentence, the following sentences:-  "In addition, at least annually, municipal collectors of taxes shall notify the state Office of Boat Recreational Vehicle and Snowmobile Registration Bureau of all unpaid excise taxes remaining unpaid on at least vessels registered in the Commonwealth of Massachusetts, with notice of the amount unpaid and outstanding sent to the last known vessel owner.  Said vessels shall not be registered or renewed for registration by said office until all sums due are remitted to the municipality.  Upon receipt of all sums due hereunder on any particular vessel, the municipal collector of taxes shall promptly issue a registration release notice, permitting registration or renewal to proceed.”