§ 40-198. Procedure upon failure or refusal to collect, etc., taxes.

Latest version.

If any person whose duty it is to do so shall fail or refuse to collect the tax imposed under this article or to make within the time provided in this article the reports and remittances required by this article, the commissioner of the revenue 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 of the revenue 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 has failed or refused to collect such tax or to make such report and remittance, he shall proceed to determine and assess against such person such tax, penalty and interest provided for in this article and shall notify such person by registered mail at his last-known place of address of the amount of such tax, penalty and interest and the total amount thereof shall be payable within ten (10) days from the date of such notice.

(Ord. No. 4097-90)

(Ord. No. 4097-90)

                    
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