A. If any dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and securing the permit required by § 3.40.060, the motor vehicle fuel tax shall immediately be due and payable on account of all motor vehicle fuel so sold, distributed or used.
B. The city shall proceed forthwith to determine, from the best available sources, the amount of such tax, and it shall assess the tax in the amount found due, together with a penalty of 200% of the tax, and shall make its certificate of such assessment and penalty, determined by City Administrator or the city's duly authorized agent. In any suit or proceeding to collect such tax or penalty or both, the certificate is prima facie evidence that the dealer therein named is indebted to the city in the amount of the tax and penalty therein stated.
C. Any fuel-handler who sells, handles, stores, distributes, or uses any motor vehicle fuel without first filing the certificate and securing the permit required by § 3.40.060, shall be assessed a penalty of $250 unless modified by § 3.40.270(a), determined by the City Manager or the city's duly authorized agent. In any suit or proceeding to collect such penalty, the certificate is prima facie evidence that the fuel-handler therein named is indebted to the city in the amount of the penalty therein stated.
D. Any tax or penalty so assessed may be collected in the manner prescribed in § 3.40.110 with reference to delinquency in payment of the tax or by court action.
(Ord. 1261, passed 1-2-2008)