If any person shall fail or refuse to collect the tax imposed by the provisions of
this division and to make within the time required the reports and remittances required
by this division, the commissioner shall proceed in such manner as he may deem best
to obtain the facts and information on which to base his estimate of the tax due.
As soon as the commissioner procures such facts and information as he is able to obtain
upon which to base the assessment of any tax payable by any person who shall fail
or refuse to collect such tax and to make such report and remittance, he shall proceed
to determine and assess against such person such tax and penalty and interest provided
by this division, and shall notify such person by regular mail sent to his last known
place of address of the amount of such tax and penalty and interest, and the total
amount thereof shall be payable within ten days from the date of such notice. The
commissioner shall have the power to examine such records for the purpose of administering
and enforcing the provisions of this section.
(Ord. No. O-00-138, 6-27-00, eff. 7-1-00)
