(A) In the event any person required to do so by this subchapter fails to register with the Treasurer, or fails to file a return when due with the Treasurer, or fails to pay any amount of tax when due, or if the Treasurer determines that any return filed with him or her is incorrect in that it understates the amount of tax due from the person filing the return then the Treasurer, under any and all cases, shall determine the amount of tax imposed by this subchapter due from the person based upon his or her best judgment and the information available to him or her and shall make a written demand for payment of the amount to the person. The determination of the amount due by the Treasurer as stated in the demand for payment shall become final within ten days after receipt of the demand by the taxpayer. Prior to the expiration of the ten-day period, the demand may be modified, amended, or rescinded by the Treasurer upon his or her own authority, provided that any modification or amendment shall not become final until ten days after the receipt by the taxpayer of a written notice of the modification or amendment.
(B) Whenever any person shall fail to pay any tax as provided in this subchapter, the Corporation Counsel, or designee of the Legal Department, shall, upon the request of the City Comptroller, bring or cause to be brought an action to enforce the payment of the tax on behalf of the city in any court of competent jurisdiction.
(1980 Code, § 17.208) (Ord. 9393, passed 12-9-2019) Penalty, see § 45.999