(A) If any person neglects or refuses to file a return or make a payment of the taxes as required by this chapter, the Finance Director shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal or 2% per month or fraction thereof from date when due, together with interest on such delinquent taxes at the rate of 1% per month or fraction thereof from the date when due.
(B) The Finance Director shall give the delinquent taxpayer written notice of such estimated taxes, penalty and interest, which notice must be served personally or by certified mail.
(C) Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the Finance Director ten days from the date of service of the notice or the date of mailing by certified mail; however, within such ten-day period the delinquent taxpayer may petition the Finance Director for a revision or modification of such assessment and shall, within such ten-day period, furnish the Finance Director the facts and correct figures showing the correct amount of such taxes.
(D) Such petition shall be in writing, and the facts and figures submitted shall be submitted in writing and shall be given under oath of the taxpayer.
(E) The Finance Director may then modify such assessment in accordance with the facts which he or she deems correct. Such adjusted assessment shall be made in writing, and notice thereof shall be mailed to the taxpayer within ten days; and all such decisions shall become final upon the expiration of 30 days from the date of service, unless proceedings are commenced within that time for appeal in the District Court.
(F) It shall be an offense for any person to fail to file a return or make payment of the taxes as required by this subchapter.
(Ord. 22-19, passed 10-3-2022) Penalty, see § 10.99