§ 23-02-110. Failure to make return.

If any vendor neglects or refuses to make a return and pay the tax as required by this article, the city manager shall make an estimate based upon an examination of the vendor's books and records, or upon any information in its possession, or that may come into its possession, of the amount of the rent of the delinquent vendor for the period in respect to which he has failed to make return, and upon the basis of such estimated amount shall compute and assess the tax payable by the delinquent vendor, adding to the sum thus arrived at a penalty equal to ten (10) percent thereof, but not less than ten dollars ($10.00). Promptly thereafter, the city shall give the delinquent vendor written notice of such estimated tax, penalty and interest, which notice shall be served personally or by certified mail.

(Code 1960, § 5-17-9(B); Ord. No. 441, 2-10-70)