§ 3.08.950  ACTIONS TO RECOVER TAX.
   Any person using or consuming cigarettes within the City who has not paid the tax required by the provisions of this Subchapter and any retailer who has failed to collect or who has collected but not remitted any tax required to be paid by the provisions of this Subchapter, shall be liable to an action brought in the name of the City for the recovery of such amount.
('65 Code, § 33A-11) (Ord. No. CS-520 § 12)