If a person whose duty it is to collect and pay, or to pay the taxes imposed by this chapter shall neglect or refuse to file any return required by this chapter, or having tendered a return shall neglect or refuse to pay the amount of taxes imposed by this chapter as shown by such return, the Treasurer or Auditor shall make an estimated assessment of the probable amount of the taxes payable by the delinquent, to which shall be added a penalty of ten percent of the amount assessed. The Treasurer or Auditor shall promptly thereafter give or send by mail, notice of such estimated assessment and penalty to the person against whom the same shall have been made.
(Ord. 80-7430. Passed 3-19-80.)