§ 21-49.2. Tax as a debt.

The tax imposed by this article shall be deemed to be a debt owed to the County. Any person owing the tax shall be liable in a civil action brought by the County to recover the debt. At the Recorder's request, the County Counsel may initiate a civil action against any person who fails to pay the tax imposed by this chapter. Filing a civil action under this section does not limit the County's right to bring any other action or use any other means authorized by this code to enforce the failure to pay the tax imposed by this article. The provisions of this article are to be supplementary and complementary to all of the provisions of this Code, state law, and any law cognizable at common law or in equity; and nothing herein shall be read, interpreted or construed in any manner so as to bar or limit the county from seeking any remedy to which it may otherwise be entitled.

(Ord. No. 3982, § 2 (part), 3-25-08)