A. Failure To Pay: Any person who engages in any of the occupations taxed by this chapter without first paying the Occupation Tax imposed therefor in advance of such operation is guilty of an offense against the City and, upon conviction thereof, shall be punished as provided in section 1-4-1 of this Code.
B. Civil Penalty: All sums due from any person, firm or corporation by reason of Occupation Taxes imposed by this chapter shall be recoverable at the suit of the City brought against such person in any court of competent jurisdiction. In such suit, in addition to the tax, the City shall be allowed to recover interest at the maximum allowable rate permitted by State law upon all sums due by way of tax, from the date of accrual thereof, any penalty, and all costs of collection, judicial or otherwise, including reasonable attorney fees. Prosecution for an offense against the City arising out of the failure to pay a tax levied by this chapter, regardless of the outcome or its continued pendency, shall not constitute a defense or a bar in any manner to the collection of any tax and penalties, if any are due, as herein provided. (Ord. 2018-4, 7-23-2018)