(A) If any operator fails or refuses to collect the tax and to make, within the time provided in this subchapter, any report and remittance of the tax or any portion thereof required by this subchapter, the Tax Collector shall proceed in such manner as he may deem best to obtain facts and information upon which to base his estimate of the tax due.
(B) As soon as the Tax Collector procures such fact and information, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for in this subchapter.
('81 Code, § 3.20.180)