It shall be the duty of the controller and treasurer of the city, within the first five days of each month, to report to the city solicitor every person who has been delinquent in rendering his account, or making payment of any moneys, fines, or costs, payable to the city treasurer, and of the city solicitor forthwith to proceed to make collection of the same, and otherwise to enforce the law against the delinquent.
53 P.S. § 17091