(a) If any operator shall fail or refuse to collect such tax or make, within the time provided in this chapter, any report and remittance of such tax, or any portion thereof required by this chapter, the Superintendent of Taxation 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 Superintendent shall procure such facts and information as he or she is able to obtain, upon which to base the assessment of any tax imposed by this chapter and payable by an operator who has failed or refused to collect the same and to make such report and remittance, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Superintendent shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid and addressed to the operator so assessed at his or her last known address.
(b) Such operator may, within ten days after the serving or mailing of such notice, make application in writing to the Superintendent of Taxation for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Superintendent shall become final and conclusive and immediately due and payable. If such appreciation is made, the Superintendent shall give not less than five days written notice, in the manner prescribed herein, to the operator, to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Superintendent shall determine the proper tax to be remitted and shall thereafter give written notice to the person, in the manner prescribed herein, of the determination and the amount of such tax, interest and penalty. The amount determined to be due shall be payable after 30 days unless an appeal is taken as provided in § 894.09. Subject to the policies promulgated by the Board of Review, the Superintendent shall have the power to compromise any assessment of interest and penalties. (Ord. O91-63, passed 7-16-1991)