The Mayor may collect any tax, interest, and penalty due and unpaid under the provisions of this article by action in debt, assumpsit, motion for judgment, or other appropriate proceeding in the county in which the activity taxed was engaged in or the taxpayer resides; or by a suit to enforce the lien therefor in any county in which property of the taxpayer may be found; or, if the tax due and unpaid under this article is three hundred dollars ($300.00) or less, by suit in the court of any justice having jurisdiction of the taxpayer or of his property. If the failure to comply with the provisions of this article shall have continued sixty days, the Mayor may proceed to obtain an injunction restraining the taxpayer from doing business in this City until he fully complies with the provisions of this article. In any proceeding under this section upon judgment or decree for the plaintiff, he shall be awarded his costs.
In the event a business subject to the tax imposed by this article shall be operated in connection with a receivorship or insolvency proceeding, the court under whose direction such business is operated, shall, by the entry of a proper order in the cause, make provisions for the regular payment of such taxes as the same become due.
(1977 Code 5-422.)