(a) A tax due and unpaid under this article shall be a debt due the City. It shall be a personal obligation of the vendor-taxpayer and shall be a lien upon all of the property of the vendor-taxpayer.
(b) If the vendor-taxpayer is an association or corporation, the officers thereof shall be personally liable, jointly and severally, for any default on the part of the association or corporation, and payment of the tax may be enforced against them as against the association or corporation which they represent.
(1972 Code §19-2-10)
(c) A lien for tax under this article shall attach when the obligation to pay the tax to the City Recorder accrues. The lien shall be enforceable by the City by suit in equity or in law. (1972 Code §19-2-11)