A. If any person or taxpayer or retailer fails, neglects or refuses to collect the tax, or to make a return, or to pay the tax required in full, then the Director, on the information as is available, shall make an estimate of the tax due. In addition to the estimated tax there shall be added penalties and interest, when imposed by section 2.7.1003 of this part. The Director shall give the delinquent taxpayer, person or retailer written notice of determination, assessment and demand for payment, which notice shall be served personally, or by United States mail, first class postage prepaid, mailed to the last known address of the taxpayer as shown in the Sales Tax Division's records, and which assessment of the deficiency amount shall be due and payable twenty (20) days after service or mailing of the notice. If the tax deficiency amount, penalty and interest is not paid, or no request for hearing under section 2.7.903 of this article is made within twenty (20) days after notice of determination, assessment and demand for payment is mailed or personally delivered to the taxpayer, the taxpayer shall waive the right of protest of the amount, and the assessment shall be final.
B. An appeal of a notice of assessment issued to a retailer or taxpayer for failure to file a return, underpayment of tax owed or as a result of an audit shall be submitted in writing to the Director within twenty (20) calendar days from the date of the notice of assessment. Any appeal shall identify the amount of tax disputed and the basis for the appeal. (Ord. 85-274; Ord. 91-161; Ord. 01-42)