The tax and any penalty imposed by this chapter constitutes a debt of the person liable for the tax as set forth in § 3.20.070 of this chapter and may be collected by the city in an action at law. If litigation is necessary to collect the tax and any penalty, the prevailing party shall be entitled to reasonable attorneys’ fees at trial or on appeal. The City Attorney is authorized to prosecute any action needed to enforce this chapter as requested by the City Administrator.