§ 18-177. Audit on dealers failing to report.

(a)

If any person, or dealer, shall fail to make a return or report as required by this article, the tax collector, within the prescriptive period set forth in section 18-187, shall cause an audit, investigation or examination to be made to determine the tax, penalty, interest and other charges due; or shall make an estimate of the amount of taxes, penalties, interest and other charges such person, or dealer, is liable to pay under the terms of this article, from any information he is able to conveniently obtain.

(b)

The taxes, penalties, interest, and other charges determined to be due shall be assessed, and notice of such assessment shall be sent to such person or dealer by certified mail. This notice shall grant to such person or dealer a period of thirty (30) days within which to utilize a remedy provided in the following sections 18-226 through 18-229 of this article.

(c)

The failure of such person or dealer to utilize a remedy provided in the sections enumerated above within the 30-day period shall cause the assessment to become final and subject to collection by distraint.

(Ord. No. 8-1992-1, § 9.17, 8-10-92)