(a) If the Administrator or the Department of Treasury believes that collection of the tax withheld from an employee's compensation as imposed under this chapter will be jeopardized by delay, the Administrator or Department, whether or not the time otherwise prescribed by this chapter for making the return and paying the tax has expired, shall immediately assess the tax and interest and additions provided by this chapter. The tax, interest and additions shall become immediately due and payable, and the Administrator or the Department shall make an immediate notice and demand for payment, notwithstanding when the withheld tax is otherwise due and payable.
(b) If the Administrator or the Department finds that a person liable for the tax administered under this chapter intends quickly to depart from the City or to remove property from the City, to conceal the person or the person's property in the City or to do any other act tending to render wholly or partly ineffectual proceedings to collect the tax unless proceedings are brought without delay, the Administrator or the Department shall give notice of the findings to the person together with a demand for an immediate return and immediate payment of the tax. A warrant or warrant-notice of levy may issue immediately upon issuance of a jeopardy assessment. When the warrant or warrant-notice is issued, the tax shall become immediately due and payable. If the person is not in default in making a return or paying a tax prescribed by this chapter, and furnishes evidence satisfactory to the Administrator or the Department that the return will be filed and the tax to which the finding relates will be paid, then the tax shall not be payable before the time otherwise fixed for payment.
(Ord. 360. Passed 12-11-93.)