181.141 ALTERNATE METHOD OF COLLECTION OF UNPAID TAXES.

   In addition to the procedure set forth in Section 181.14 , the Tax Commissioner may proceed to collect delinquent returns and tax in accordance with this section.

   (a)   If any employer fails to remit or collect a tax as required by Section 181.09 , he shall be personally liable for the amount due. The Commissioner may make an assessment against such employer based upon information in his possession that is relevant to prior filings, current business location, current employees and any other information relevant to the operation of the business.

   (b)   If any person fails to file a return required by Section 181.05 and properly remit the tax due thereon, or fails to make a declaration required by Section 181.10 , the Commissioner may make an assessment of any unpaid portion of net taxes due. Such assessment may be based upon information in the possession of the Commissioner, including estimates based upon the taxpayer’s previous returns.

   (c)   In each case, the Commissioner shall give to the person assessed, written notice of the assessment. Such notice may be served by certified mail, registered mail or personal service. If the taxpayer refuses receipt of certified or registered mail, the sending of said notice by regular mail will constitute valid receipt of assessment.

   (d)   Unless the employer or taxpayer to whom such notice of assessment is directed files within thirty days after service thereof, either personally or by registered or certified mail, a petition in writing, notarized or verified under oath by such employer or taxpayer, such assessment shall become conclusive and the amount thereof shall be due and payable. Such petition shall state with particularity the objections to the assessment.

   (e)   When a petition for reassessment is filed, the Commissioner shall set the time and place for a hearing. Notice of the hearing and the Commissioner’s findings shall be served by either certified or registered mail, or by regular mail if the certified or registered mail is undeliverable. The Commissioner, at his sole discretion may continue hearings.

   (f)   Any penalty imposed by this chapter or per the Commissioner may be collected by assessment as provided by this section.

   (g)   All assessments not paid within thirty (30) days of becoming conclusive shall bear interest at the rate of one and one-half percent per month on the unpaid balance.

   (h)   The Commissioner may designate one or more persons in his employ as hearing examiners to act as his agent in conducting the hearing authorized by this section.

      (Ord. 68-09. Passed 11-17-09.)