(A) If any dealer or subdealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and securing the license required by § 34.050, the license tax shall immediately be due and payable on account of all motor vehicle fuel so sold, distributed or used. Each day of operation without a license shall be deemed a separate offense.
(B) The city shall proceed forthwith to determine from the best available sources the amount of the tax, and it shall assess the tax in the amount found due, together with a penalty of 100% of the tax, and shall make its certificate of the assessment and penalty. In any suit or proceeding to collect the tax or penalty or both, the certificate is prima facie evidence that the dealer or subdealer therein named is indebted to the city in the amount of the tax and penalty therein stated.
(C) Any tax or penalty so assessed may be collected in the manner prescribed in § 34.055 with reference to delinquency in payment of the tax or by action at law.
(Prior Code, § 35.051) (Ord. 1014, passed 7-19-1982) Penalty, see § 34.999