If a person whose duty it is to collect and pay or to pay the taxes imposed by this chapter neglects or refuses to file any return required by this chapter or, having tendered a return, neglects or refuses to pay the amount of the taxes imposed by this chapter as shown by such return, the Director of Finance shall make an estimated assessment of the probable amount of the taxes payable by the delinquent, to which shall be added a penalty of ten percent 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 has been made.
(Ord. 1947-13. Passed 9-1-47.)