Any person failing to timely remit any admissions tax payable to the City is personally liable for the amount of tax due and for interest and penalty as provided in LMC 3.44.100 and is also subject to prosecution for violation of this chapter. Any tax due and unpaid under this chapter, and all penalties thereon, constitute a debt to the City and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy is in addition to all other existing remedies. [Ord. 167 § 1, 1998.]