In the event that any taxpayer subject to this title shall be in bankruptcy or debtorship, all taxes, penalties, and interest imposed by this title, which accrued prior to the filing of the bankruptcy, shall remain a prior and preferred claim and lien against all goods, furniture and fixtures, tools and equipment used by the taxpayer in conducting the business. Similarly, all taxes, penalties, and interest imposed by this title which accrue after the filing of the bankruptcy shall remain a prior and preferred claim and lien against all goods, furniture and fixtures, tools and equipment used by the taxpayer in conducting its business, during the course of the bankruptcy, except as otherwise provided by preemptive federal law. To the extent any of the finance director's authority to pursue collection of taxes, penalty, or interest imposed by this title is stayed or otherwise impacted by preemptive federal law, the finance director is authorized to use procedural and substantive federal remedies to facilitate collection of the tax, penalty, or interest. (Ord. 30, Series 2021)