The amount of any tax imposed by this article shall be deemed a debt owed to the county. Any person owing the tax shall be liable in an action brought in the name of the county for the recovery of such debt. The provisions of this section shall not be deemed a limitation upon the right of the county to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax imposed by this article or the failure to comply with any of the provisions thereof.
(Ord. 969, § 21, 2018)