If any crude oil producer required to remit the tax imposed by this chapter fails to file a return, the tax administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the tax administrator obtains such facts and information on which to base the assessment of any tax imposed by this chapter and payable by any crude oil producer who has failed or refused to make such report and remittance, he or she shall proceed to determine and assess against such producer the tax, interest and penalties provided for by this chapter.
(Ord. 348 § 1 (part), 1983).