(A) If an operator required by this subchapter to file a return fails to do so within the time prescribed, or makes, willfully or otherwise, an incorrect, false, or fraudulent return, the operator must, upon written notice and demand, file the return or corrected return within five days of receipt of written notice and must at the same time pay any tax due on the basis thereof. If the person fails to file a return or corrected return, the Director must make a return or corrected return, for the person from the knowledge and information as the Director can obtain, and assess a tax on the basis thereof, which tax (less any payments theretofore make on account of the tax for the taxable period covered by such return) must be paid upon within five days of the receipt of written notice and demand for such payment. Any such return or assessment made by the Director must be prima facie correct and valid, and the person has the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto.
(B) If any portion of a tax imposed by this subchapter, including penalties thereon, is not paid within 30 days after it is required to be paid, the City Attorney may institute such legal action as may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action.
(C) Upon a showing of good cause, the Director may grant an operator one 30 day extension of time within which to file a return and make payment of taxes as required by this subchapter provided that interest during such period of extension must be added to the taxes due at the rate of 10% per annum.
('72 Code, § 285:40) (Ord. 1986-536(A), passed 7-28-86)