A. If a dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and securing the permit required by this chapter, the motor vehicle fuel tax shall immediately be due and payable on account of all motor vehicle fuel sold, distributed or used.

B. The City shall proceed forthwith to determine, from the best available sources, the amount of the tax, and it shall assess the tax in the amount found due, together with a penalty of 100 percent of the tax, and shall make its certificate of such assessment and penalty. In any suit or proceeding to collect such tax or penalty or both, the certificate is prima facie evidence that the dealer therein named is indebted to the City in the amount of the tax and penalty therein stated.

C. Any tax or penalty so assessed may be collected in the manner prescribed in 3.36.110 with reference to delinquency in payment of the tax or by any action at law.

D. In the event any suit or action is instituted to enforce this section, if the City is the prevailing part, the City is entitled to recover reasonably attorney fees at trial and upon appeal, in addition to all other sums provided by law.