If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the finance director such person fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the finance director may determine the amount of license tax due from such person by means of such information as the finance director may be able to obtain.
If the finance director is not satisfied with the information supplied in statements or applications filed, the finance director may determine the amount of any license tax due by means of any information that was able to be obtained.
When such a determination is made, the finance director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Chico, California, postage prepaid, addressed to the person so assessed at such person’s last known address.
(Prior code § 13.15 (Ord. 1098, Ord. 2113 §1), Ord. 2268)