If any person, firm, or corporation subject to this chapter fails to pay any tax required by this chapter on or before the due date thereof, there shall be added to such tax a penalty of 10 percent of the amount of such tax or $10.00, whichever is greater; and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the City and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 1949 § 1, 1992; Ord. 1358 § 7, 1978).