If any person whose duty is to do so shall fail or refuse to collect the tax imposed under this subchapter and to make, within the time provided herein, any report and remittance required, the Treasurer shall proceed in such manner as he or she may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Treasurer has secured whatever facts and information as he or she is able to obtain upon which to base the assessment of any tax due and payable by any person who has failed or refused to collect such tax and to make such report and remittance, he or she shall proceed to determine and assesses against such person the tax and penalty and interest as provided for in this subchapter and shall notify such person by registered mail, sent to his or her last place of known address, the amount of such tax and penalty and interest. The total amount thereof shall be payable within ten days of mailing of such notice. The Treasurer shall have the power to examine such records for the purpose of administering and enforcing the provisions of this subchapter as provided by law.
(1998 Code, § 58-66) (Ord. O-1999-02, passed 6-8-1999; Ord. O-2023-15, passed 9-19-2023)