Sorcery, 1W (2) Each player sacrifices the creature he or she controls with the highest converted mana cost unless he or she pays that creature's mana cost. If two creatures a player controls are tied for highest cost, that player chooses one.1
Illus. Kev Walker
The choice of creatures is made on resolution and not on announcement. [D'Angelo 1999/05/01]
You can use mana abilities during the resolution of this spell if the player decides to pay the mana cost. [D'Angelo 1999/05/01]
You choose whether to pay or not on resolution. If not, then you sacrifice the creature. You can choose to not pay if you control no creatures on resolution. [D'Angelo 1999/06/01]