If a person whose duty it is to collect and pay or to pay the taxes imposed by this Chapter shall neglect or refuse to file any return required by this Chapter or, having tendered a return, shall neglect or refuse to pay the amount of taxes imposed by this Chapter as shown by such return, the Director shall make an estimated assessment of the probable amount of taxes payable by the delinquent, to which shall be added a penalty of ten percent (10%) of the amount assessed. The Director shall promptly thereafter give or send by mail notice of such estimated assessment and penalty to the person against whom the same shall have been made.
(Ord. 850-47. Passed 11-6-47.)