If a person whose duty it is to collect and pay or to pay the taxes imposed by this chapter shall neglect or refuse to file any return required by this chapter, or having tendered a return shall neglect or refuse to pay the amount of taxes imposed by this subchapter as shown by the return, the Village Clerk shall make an estimated assessment of the probable amount of the taxes payable by the delinquent, to which shall be added a penalty of 10% of the amount assessed. The Village Clerk shall promptly thereafter give or send by mail notice of the estimated assessment and penalty to the person against whom the same shall have been made.
(1995 Code, § 39.09) (Ord. 4-1948, passed 1-19-1948)