If any amount required to be paid to the county under this chapter is not paid when due, the tax commission may, within three (3) years after the amount is due, file in the office of the county clerk a certificate specifying the amount required to be paid, interest and penalty due, the name and address as it appears on the records of the tax commission of the person liable, the compliance of the tax commission with this chapter in relation to the determination of the amount required to be paid, and a request that judgment be entered against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate. (MC Ord. 39A §108, 1971)