§ 1115.4.

TAX AS DEBT

The amount of any tax, penalty or interest imposed by this ordinance shall be deemed a debt owed to the City and County of San Francisco. Any person owing the tax shall be liable in an action brought in the name of the City and County of San Francisco for the recovery of such debt. In such action a reasonable attorney’s fee shall be awarded the plaintiff. The provisions of this Section shall not be deemed a limitation upon the right of the City and County of San Francisco to bring any other action, whether criminal, legal, or equitable, based upon the failure to pay the tax, penalty, or interest imposed by this ordinance or the failure to comply with any of the provisions hereof.

History

(Added by Ord. 377-84, App. 8/31/84)

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