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Section 9. PENALTY; CIVIL ACTION. (A) Any taxpayer, including those <br /> persons required to collect taxes pursuant to Section 5 hereof, who fails to make a return within <br /> the time required therefor, or who fails to pay the tax due, or any portion thereof, for any <br /> month within the time required therefor, or who makes a fraudulent return or willfully violates <br /> any other provision of this Chapter shall be fined not less than Two Hundred Fifty Dollars <br /> ($250.00) nor more than Five Hundred Dollars($500.00). <br /> (B) All taxes required to be paid to the City under to the terms of this Chapter shall <br /> constitute a debt owed to the City, and the payment thereof may be enforced by the City in any <br /> court of competent jurisdiction. The payment of such debt, whether pursuant to legal action <br /> or otherwise, is in addition to any penalty imposed under subsection (A)hereof. <br /> Section 10. SEVERABILITY. If any portion of this Chapter is found invalid or <br /> unenforceable by any court of competent jurisdiction, the remainder thereof shall continue in <br /> full force and effect. <br />