If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the city clerk from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as number of rooms, location, scale of rents, comparable rents, types of accommodations and services, number of employees or other factors. Written notice of such assessments shall be given to the person liable for the collection and payment of the tax. Such assessment shall finally and irrevocably fix and determine the tax, unless the person against whom it is assessed, within ten (10) days after the giving of such assessment, shall apply in writing to the city council of the city of Poteau for a hearing, or unless the mayor, at his/her discretion, shall reassess the same. After such hearing, the city council of the city of Poteau shall give written notice of its determination to the person against whom the tax is assessed. If the taxes and interest due are not paid within ten (10) days of assessment or reassessment by the mayor or determination by the city council, in addition to the taxes and interest, the operator shall pay a penalty equal to ten percent (10%) of the taxes due. (Ord. 722, 2-1-2012)