"Debt owing to the City" (sometimes referred to as "account" or "accounts") shall mean the amount of any unpaid judgment, fee, charge, fine, penalty, tax, assessment, or other sum of any nature whatsoever, imposed on a person other than the City of San Bernardino pursuant to any provision of this Municipal Code. The term includes all amounts encompassed in the foregoing notwithstanding the separate or additional classification of such amount that may be set forth in the applicable provision of the municipal code. The term includes all interest, accruals, administrative fees, fees including attorney's fees, penalties, and/or costs of collection associated with the original amount.