If any person required to pay the tax levied by this article shall fail to pay such tax as herein provided, the full amount thereof shall become immediately due from and payable by such person, together with a penalty equal to ten percent of the amount of taxes due and payable and interest thereon at the rate of one percent per month, or fraction thereof, from the date when due and payable. The total amount of such tax, penalty and interest is further declared to be a debt due and owning from such person to the City. The city attorney, upon direction of the city council, shall commence and prosecute to final judgment and determination in any court of competent jurisdiction an action at law to collect such debt in the name of the City. (Ord. No. 96-14, § 1(36-112), 4-29-1996)