If any person fails to file any required statement within the time prescribed in this chapter, or, if after demand therefor made by the Collector, any person fails to file a corrected statement, or if any person subject to the tax imposed by the provisions of this chapter fails to apply for a license or the renewal thereof, the Collector may determine the amount of license tax due from such person by means of such information as he or she may be able to obtain.
(`78 Code, § 5.02.170.)