185.09  APPEAL.
   Any operator aggrieved by any decision of the Treasurer with respect to the amount of the tax, interest, and penalties, if any, may appeal to the Board of Review established by Section 183.12 by filing a notice of appeal with the Treasurer within 15 days of the serving or mailing of the determination of the tax due. The Board of Review shall fix a time and place for hearing the appeal, and shall give notice in writing to the operator at his last known place of address. The findings of the Board of Review shall be served upon the appellant in the manner prescribed above for service of a notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. (1993 Code 98.38)