If any taxes, penalty or interest imposed by this City Tax Code and shown by return filed by a taxpayer or as shown by assessments duly made as provided, are not paid within five (5) days after the same are due, the Director shall issue a notice, setting forth the name of the taxpayer, the amount of the tax, penalties and interest, the date of the accrual thereof and that the City claims a first and prior lien on the real and tangible personal property of the taxpayer. (1968 Code §3-101; Ord. 76-168; Ord. 01-42)