The amount of any business tax, penalty and/or interest imposed by this chapter shall be deemed a debt to the city, and any person who fails to pay the tax, penalty and/or interest shall be liable to the city for said amount(s) and an action may be brought in the name of the city in any court of competent jurisdiction to recover the amount of the tax, penalties and interest that are due and owing. The city may collect the debt through any legal means including attachment and seizure of business property. All remedies prescribed by this chapter are cumulative, and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing this chapter. (Ord. 1921 NCS §2 (part), 1993.)