If any dealer or subdealer, except one subject to § 34.051, fails to file the report required by § 34.056, the city shall proceed forthwith to determine from the best available source the amount of motor vehicle fuel sold, distributed or used by the dealer or subdealer for the period unreported, and that determination shall be prima facie evidence of the amount of the fuel sold, distributed or used. The city immediately shall assess the license tax in the amount so determined, adding thereto a penalty of 10% for failure to report. The penalty shall be cumulative to other penalties provided in this subchapter. In any suit brought to enforce the rights of the city under this section, the certificate of the city showing the amount of tax, penalties and costs unpaid by any dealer or subdealer, and that the same are due and unpaid to the city is prima facie evidence of the facts as shown.
(Prior Code, § 35.057) (Ord. 1014, passed 7-19-1982)