§ 305. Suit authorized.

All sums due from any person by reason of occupation taxes imposed by this chapter shall be recoverable at the suit of the City of Tulsa brought against such person in any court of competent jurisdiction. In such suit, in addition to the tax, the City shall be allowed to recover interest at the rate of ten percent (10%) per annum upon all sums due, from the date of accrual thereof, and all costs of collection, judicial or otherwise, including reasonable attorneys' fees which shall be paid to the attorney representing the City if such suit is not conducted by the legal staff of the City of Tulsa. Prosecution for an offense against the City of Tulsa arising out of the failure to pay a tax levied by this chapter, regardless of the outcome or its pendency, shall not constitute a defense nor a bar to the collection of any tax and penalties due as herein provided.