If any person shall fail or refuse to collect the tax imposed under this division
and to make within the time provided in this article the reports and remittances required
in 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 such tax, and to make such report and remittance, he shall proceed to determine
and assess against such person such tax, penalty and interest as provided for in this
division, and shall notify such person by registered mail sent to his last known place
of address of the amount of such tax, interest and penalty, and the total thereof
shall be payable within ten days from the date of the mailing of such notice.
(Tax Code 1941, § 96; Ord. of 7-1-78)
