(A) If any person whose duty it is to do so shall fail or refuse to collect the tax imposed under this subchapter and make timely report and remittance thereof, the Commissioner of the Revenue shall proceed in such a manner as is practicable to obtain facts and information on which to base an estimate of tax due. As soon as the Commissioner of the Revenue has procured whatever facts and information may be obtainable upon which to base the assessment of the tax payable by a person who has failed to collect, report or remit such tax, the Commissioner of the Revenue shall proceed to determine and assess against such person the tax, penalty and interest provided in this subchapter and shall notify the person by registered mail sent to his last known address of the amount of such tax, penalty and interest. The total amount thereof shall be payable within ten days after the date such notice is sent.
(B) If the purchaser of any meal refuses to pay the tax imposed by this subchapter, the seller may call upon the Sheriff’s Department for assistance and the investigating officer may, when probable cause exists, issue the purchaser a summons returnable to the Northampton County General District Court as provided by law.
(Ord. passed 1-13-2003)