(A) If an operator fails to file a statement required by this section, or if the Director of Finance has reasonable cause to believe that an erroneous statement has been filed, the Finance Director or his or her authorized agent, may proceed to determine and assess the amount of tax due, and any penalty incurred by reason of nonpayment thereof, and in connection therewith shall make such investigations and take such testimony and evidence as may be necessary; provided, however, that the operator shall be given notice and an opportunity to be heard before any determination is made by the Finance Director or his or her authorized agent.
(B) Any tax or penalty determined and assessed pursuant to this section shall be due and collectible immediately upon notice thereof to the operator.
(Ord. 4540, passed 9-26-2022)