If any entity fails to file any required statement within the time prescribed, or if, after demand therefore made by the collector, such entity fails to file a corrected statement, the collector may determine the amount of tax due from any such entity by means of any information as the collector may be able to obtain. In case such determination is made, the collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office in the city, postage prepaid, addressed to the entity assessed at the last known address. (Ord. 9517 § 1 (part), 1995: prior code § 6017)