(A) If any operator required by this subchapter to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false or fraudulent return, the operator shall, upon written notice and demand, file the return or corrected return within five days of receipt of written notice and shall at the same time pay any tax due on the basis thereof. If the person shall fail to file the return or corrected return, the Tax Administrator shall make a return or corrected return, for the person from the knowledge and information as the Tax Administrator can obtain, and assess a tax on the basis thereof, which tax (less any payments therefore made on account of the tax for the taxable period covered by the return) shall be paid upon within five days of the receipt of written notice and demand for the payment. Any return or assessment made by the Tax Administrator shall be prima facie correct and valid, and the person shall have the burden of establishing its incorrectness or invalidity in any action of proceeding in respect thereto.
(B) If any portion of a tax imposed by this subchapter, including penalties thereon, is not paid within 30 days after it is required to be paid, the prosecuting attorney for the municipality may institute legal action as may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action.
(C) Upon a showing of good cause, the Tax Administrator may grant an operator one 30-day extension of time within which to file a return and make payment of taxes as required by this subchapter provided that interest during the period of extension shall be added to the taxes due at the rate of 10% per annum.
(Ord. 122, passed 9-28-1993)