§ 18-179. Arbitrary assessment when collection jeopardized; payment of assessments.

(a)

If the tax collector finds that any person or dealer liable for the payment of any tax under this article designs quickly to depart from this town or to remove therefrom his or its property, subject to any lien under the provisions of this article, or to discontinue business, or to do any other act tending to prejudice or render wholly, or partly ineffectual any proceedings that might be instituted to collect such tax, whereby it shall have become important that such proceedings be instituted without delay, the tax collector may make an arbitrary assessment as herein provided, whether or not any return or report is then due by law, and may proceed under such arbitrary assessment to collect the tax, or demand security for it, and thereafter shall cause notice of such findings to be given to such dealer, together with a demand for an immediate return or report, and immediate payment of such tax.

(b)

All taxes, penalties and interest assessed pursuant to the provisions of the last three preceding sections, shall be paid within thirty (30) days after notice and demand shall have been mailed to the dealer liable therefore by the parish school board sales and use tax department. If such taxes, penalties and interest so assessed shall not be paid within such thirty (30) days, there shall be added to the amount assessed, in addition to interest as hereinbefore provided, and any other penalties provided by this article, a sum equivalent to ten (10) percent of the tax or twenty dollars ($20.00), whichever is greater.

(c)

Whenever a dealer files returns and computes the amount of tax due, such tax, together with any penalty and interest due or accruing thereon, whether computed or not, shall be considered assessed and shall be entered by the tax collector as an assessment in his official records.

(d)

If the dealer fails to accompany his return filed with a proper payment, the tax collector shall immediately send a notice by mail to such person, addressed to the address appearing on the return or to any available address if no address appears, informing him of the amount due, or the balance of the amount due if a partial payment has been made, and demanding payment of such amount within ten (10) calendar days from the date of the notice. If payment has not been received at the expiration of such time, the assessment shall be collectible by distraint and sale or other means as is provided by this article.

(e)

Nothing in this section shall be construed as denying the right of the taxpayers to pay the assessment under protest or to claim a refund of the assessment after payment, all in a manner provided in this article.

(Ord. of 8-1-61, § 21; Ord. No. 8-1992-1, § 9.19, 8-10-92)