All sums due from any person by reason of Occupation Taxes imposed by this chapter and all penalties accruing from such person by reason of failure to pay such tax shall be recoverable at the suit of the City brought against such person in any court of competent jurisdiction. In any such suit, in addition to the tax and penalties, the plaintiff shall recover interest, at the rate of ten percent (10%) per year upon all sums due by way of tax and penalty from the date of accrual thereof, and all costs of collection, judicial or otherwise, including reasonable attorney fees, which shall be paid to the attorney, representing the plaintiff in the suit, all to be determined by the court. Prosecution for an offense against the City arising out of the failure to pay a tax levied by this chapter, regardless of the outcome thereof or of its continued pendency, shall not constitute a defense or a bar in any manner to the collection of the tax and penalties, if any are due, as provided in this chapter. (Ord. 1931 § 2, 2009)