Any such tax received from a service user which has willfully been withheld from the Director of Finance shall be deemed a debt owed to the city by the person required to collect and remit. Any person holding such money contrary to the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.
('86 Code, § 5.71.080) (Ord. 3928, passed  - - )