Sec. 36-269. Procedure in case of failure to collect, report and remit.
If any person shall fail or refuse to collect the tax imposed by this division or to make, within the prescribed time, any report and remittance required by this division, the director shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the director shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such person the tax and penalties provided for by this division and shall notify such person by registered mail of the total amount of such tax and interest and penalties; and the total amount thereof shall be payable within ten (10) days from the date of such notice. (Ord. No. O-90-130, 5-15-90, eff. 7-1-90)
Last updated date: 10/23/2006 4:15:21 PM