SEC. 13-31.  OPERATOR'S FAILURE TO COLLECT, REPORT AND REMIT TAX.
   If an operator fails or refuses to collect the tax or to timely make any report or timely remit the tax or any portion thereof, the tax collector shall proceed to prepare an estimate of the tax due.  The tax collector shall assess such estimated tax, interest and penalties against the operator.
(`64 Code, Sec. 29-21)  (Ord. No. 2469)