If a person whose duty it is to collect and remit or pay the tax 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 remit or pay the amount of tax imposed by this chapter as shown by such return, the Treasurer shall make an estimated assessment of the probable amount of the tax payable or to be remitted by such person to which shall be added a penalty of ten percent (10%) of the amount assessed. The Treasurer shall promptly thereafter give or send by regular U.S. mail notice of such estimated assessment and penalty to the person against whom the same shall have been made. (Ord. 187-2024. Passed 9-27-24.)