(a) In cases where a determination as provided for in Section 184.10 is made, the Administrator shall give notice of the amount so assessed by serving it personally or by registered or certified mail. The vendor may within ten days after the serving or mailing of the notice, make application in writing to the Administrator for a hearing on the amount assessed. If application by the vendor is not made within the time prescribed, the tax and civil penalty determined by the Administrator shall become final and conclusive and immediately due and payable.
(b) If the application is made, the Administrator shall give not less than five days written notice in the manner prescribed in this section to the vendor to show cause as a time and place fixed in the notice why the amount specified therein should not be fixed for the tax and penalty. At this hearing, the vendor may appear and offer evidence.
(Ord. 20-19. Passed 9-3-19.)