(a) All taxes imposed by Chapter 181 remaining unpaid when the same have become due, together with all interest and penalties thereon, become a debt due the Municipality from the taxpayer, and are recoverable as other debts by suit instituted by the Law Director.
(b) Employers who or which, although obliged under Chapter 181 to withhold and remit to the Finance Director the taxes required to be withheld at the source (Section 183.10), shall fail to so withhold or remit, become liable to the Municipality in a civil action to enforce the payment of the debt created by such failure.
(c) When a final return is filed as prescribed in Section 183.09 hereof and a deficiency is determined to be due to the Municipality, action to collect the same shall not be commenced after two years from the due date of said return, and when a taxpayer fails to file a return, action to collect tax due to the Municipality shall not be commenced after five years from the due date of said return. (Res. 128. Passed 9-3-68.)