If a dealer fails to file any statement required by § 34.100 of this subchapter, the city or its authorized agent shall determine (from as many available sources as the city or its authorized agent determines reasonable) the amount of motor vehicle fuel sold, distributed, used, or stored by such dealer for the period unreported, and such determination shall in any proceeding be deemed presumptive prima facie evidence of the amount of fuel sold, distributed, used, or stored. The city or its authorized agent immediately shall assess the motor vehicle fuel tax in the amount due determined, as pertaining to the reportable dealer, adding thereto a penalty of 10% for failure to report. The penalty shall be cumulative to other penalties provided in this subchapter. In any suit brought to enforce the rights of the city under this section, any such determination showing the amount of tax, penalties, and costs unpaid by a dealer and that the same are due and unpaid to the city or its authorized agent is prima facie evidence of the facts as shown.
(Ord. 469, passed 7-20-2020)