23-71   Jeopardy Assessment
   A.   If the Finance Director finds that the collection of the tax will be jeopardized by delay, in his or her discretion, he or she may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof, and, having done so, the tax shall be due and payable forthwith, and the Finance Director may proceed to collect such tax as hereinafter provided.
   B.   Collection may be stayed if the taxpayer gives such security for payment as shall be reasonably satisfactory to the Finance Director.