(A) Within 10 days after the serving upon any operator of such notice, such operator may apply in writing to the Tax Collector for a hearing on the amount assessed.
(B) If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Collector shall become final and conclusive and immediately due and payable.
('81 Code, § 3.20.200)