(A) Any tax required to be paid by a owner of a watercraft under the provisions of this subchapter shall be deemed a debt owed by the owner of a watercraft to the village.
(B) Any tax collected by an operator which has not been paid to the village shall be deemed a debt owed by the operator to the village.
(C) Any person owing money to the village under the provisions of this subchapter shall be liable to an action brought in the name of the Village of Marblehead for the recovery of the amount.
(Ord. 14, 1990, passed 9-10-1990) Penalty, see § 37.99