(a) The Director of Finance may make an assessment against any vendor who fails to file a return required by this chapter or fails to remit the proper amount of tax in accordance with this chapter. When information in the possession of the Director indicates that the amount required to be collected is, or should be greater than the amount remitted by the vendor, the Director may upon the basis of test checks of a vendor's business for a representative period which are hereby authorized, determine the ratio which the tax required to be collected under this chapter bears to the hotel's or transient accommodation's lodgings which determination shall be the basis of an assessment as herein provided in this chapter. Notice of such assessment shall be made in the manner prescribed in this chapter.
(b) Any vendor who fails to file and/or remit any tax imposed by this chapter within the time required, shall pay a penalty equal to ten percent (10%) of the amount of the tax, in addition to the tax, or one dollar ($1.00) per day for each day the vendor fails to file and/or remit the tax, whichever is greater.
(c) Any vendor who fails to file and/or remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency equal to ten percent (10%) of the amount of the tax and previous penalty in addition to the tax and the ten percent (10%) penalty first imposed, or one dollar ($1.00) for each additional day the vendor fails to file and/or remit any delinquent remittance, whichever is greater. An additional penalty equal to ten percent (10%) of the total tax and penalty of the previous thirty- day period shall be added for each successive thirty-day period that the account remains delinquent, or one dollar ($1.00) for each day the vendors fails to file and/or remit the delinquencies, whichever is greater.
(d) If the Director determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (b) and (c) hereof.
(e) In addition to the penalties imposed, any vendor who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent (1%) per month, or fraction thereof, on the amount of tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.