Your browser does not seem to support JavaScript. As a result, your viewing experience will be diminished, and you may not be able to execute some actions.
Please download a browser that supports JavaScript, or enable it if it's disabled (i.e. NoScript).
When we were level 1 town and failed to pay the gold upkeep part, but handled the food part ok, we went down to level 0. Still there was no debt added for the missing gold that was not payed for the upkeep.