§ 19-2103.  Return and Payment of Tax.
   (1)   Any person engaged or conducting a business in this City as a petroleum refinery shall pay the tax imposed by this ordinance to the Department of Revenue.
   (2)   Any person subject to the tax imposed by this Chapter shall, on or before the 15th day of every month, make and file with the Department a return on a form furnished by or obtainable from the Department, setting forth the number of barrels of petroleum placed in the processing process during the preceding month, together with such other pertinent information as the Department may require, and pay the taxes due thereon.
   (3)   The failure of any person to procure or receive a return form shall not excuse him from making a return and paying the taxes due.