If any vendor makes a return as required by §§ 114.15 et seq. and 114.40 et seq., the Lodgers’ Tax Ordinance, without paying the tax then due, he or she shall be liable for the tax and a penalty equal to 10% thereof but not less than $10 penalty in addition to the tax, without notice from the city with regard thereto. Promptly thereafter, the city shall give the delinquent vendor written notice of the estimated tax, penalty, and interest, which notice shall be served personally or by certified mail.
(1981 Code, § 26-96) (Ord. 597, passed 3-9-1971)
Statutory reference:
Authority for above section, see NMSA § 3-38-18A