A.   Additional Amount Due: If any utility company subject to the provisions of this chapter shall fail to pay the tax as provided in this chapter, the full amount thereof shall be due and collected from such company, and the same, together with an addition of ten percent (10%) of the amount of taxes, shall be and hereby is declared to be a debt due and owing from such company to the town.
   B.   Action At Law To Collect Debt: The town attorney, upon the direction of the council, shall commence and prosecute to final judgment and determination in any court of competent jurisdiction an action at law to collect the debt. (1993 Code § 3.08.040)