(A) The amount of any tax imposed by this article shall be deemed a debt owed to the county.
(B) Any penalties, interest, and/or fees required to be paid under the provisions of this article shall also be deemed a debt owed to the county.
(C) Any person owing any tax, penalties, interest, and/or fees 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 hereof.
(Measure C Initiative, adopted 2018)