If for any reason any tax is not collected or remitted when due, a penalty at the rate of two percent per month on the amount of tax which remains unremitted shall be added and collected. Whenever any person shall fail to pay, collect, or remit any tax as herein provided, upon the request of the city collector, the city corporate counsel shall bring or cause to be brought an action to enforce compliance in any court of competent jurisdiction. (Ord. 1653 § 1 (part), 1998)