The liability of any person arising from any tax, interest and penalty, or any of
them, imposed by this article, from the time they are due, shall be a personal debt
of such person to the city, recoverable in any court of competent jurisdiction in
an action at law by the director in the name of the city. Such debt, whether sued
upon or not, shall be a lien on all the property of such delinquent person, except
as against an innocent purchaser for value without notice in the actual course of
business, and shall have preference in any distribution of the assets of such person,
whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment or order
obtained hereunder shall be paid to the director.
(Code 1956, § 56-81)
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