(a) The Director of Finance may make an assessment for taxes not remitted by a person required to remit for any reason specified in Sec. 21.16 of this chapter for making an assessment for unpaid Business Tax. The Manner of making and providing notice of such assessment the right to a hearing and the conduct of such hearing; the preparation and service of findings, filing exceptions, and passing upon exceptions shall be the same as provided in Sec. 21.16 of this chapter.