If any operator shall fail or refuse to collect the tax or to make, within the prescribed time, any report or remittance of the tax, or any portion thereof, the Tax Collector shall estimate the amount of tax due and assess against such operator the tax, interest, and penalties provided for in this chapter. The Tax Collector shall give a notice in writing of the amount so assessed by serving such notice personally or by depositing it in the United States mail, postage prepaid, and addressed to the operator at his last known place of business.
(§ 25, Ord. 26)