If any person engaged in the business described by §23-1 shall fail to make payment of the occupation tax as provided by this article at the time specified for such payment, the City shall have the right to sue any such person in any court of competent jurisdiction for the amount of occupation tax due and payable under the terms and provisions of this article, and may recover therein a judgment against any such person for such amount due, together with interest and penalties, and may have execution thereon.