Enforcement.

Any feepayer who fails to file a return or pay the sports facilities fee due, as required by § 47-2762 , shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42 (except §§ 47-4211(b)(1)(B) , 47-4214 , and 47-4215 ), Chapter 43, and Chapter 44 of this title.