The City Clerk, the Director of the Department of Finance or his deputies may distrain upon any personal property, including intangibles, of any person delinquent in the payment of fees and penalties accrued and unpaid under the provisions of Chapter One of this Business and Taxation Code. The City Clerk, the Director of the Department of Finance or his deputies may require the assistance of any member of the Police Department in levying such distress in the City. (1947 Code §17.17)