If any person whose duty it is to do so shall fail or refuse to collect the tax imposed under this subchapter or to make timely report and remittance thereof, the Town Clerk shall proceed in such manner as is practicable to obtain facts and information on which to base an estimate of the tax due. As soon as the Town Clerk has procured whatever facts and information may be obtainable, upon which to base the assessment of any tax payable by any person who has failed to collect, report or remit such tax, the Town Clerk shall proceed to determine and assess against such person the tax, penalty and interest provided in this subchapter, and shall notify the person by registered mail sent to his or her last known address, of the amount of such tax, penalty and interest. The total amount thereof shall be due and payable ten days after the date such notice is sent.
(1996 Code, § 148-62) (Ord. passed 9-17-2002)