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SEC. 53.26. LICENSE TAXES – RIGHT TO SUE FOR RECOVERY.
   (Amended by Ord. No. 133,983, Eff. 4/10/67.)
 
   The amount of any license tax or penalty imposed by this article shall be deemed a debt to the City of Los Angeles. Any person owning, having or keeping any dog in this City without having obtained a license so to do shall be liable to an action in the name of this City in any court of competent jurisdiction for the amount of any license tax imposed by and required by this article to be paid for the privilege of keeping and having such dog. It shall be the duty of the General Manager of the Department to cause a complaint to be filed against any person violating any of the provisions of this article and to cause an action to be brought against any person failing to pay any license tax required by the provisions of this article for the recovery of such tax. Such action shall be cumulative and shall not be deemed as a bar to or a waiver of the right of this City to prosecute any person for a violation of this article.