The Treasurer may distrain upon any real or personal property, including intangibles, of any person delinquent in the payment of Town license taxes, fees or penalties accrued and unpaid under the provisions of this article, or he may bring a civil action or institute appropriate legal or equitable procedure for the collection thereof in any court of competent jurisdiction, and for any such purpose he may have the assistance of the Town attorney, the Chief of Police or other appropriate Town officer.
(1973 Code §13-13)