Article 5 — Failure to Collect and Report Tax

11251 - Determination by tax collector.

If any operator shall fail or refuse to collect the tax and to make, within the time provided in this Division, any report and remittance of the tax or any portion thereof required by this Division, the tax collector shall proceed in such manner as he may deem best to obtain facts and information upon which to base his estimate of the tax due. As soon as the tax collector shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this Division and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for in this Division.

11252 - Notice.

If the tax collector makes a determination pursuant to this Article, he shall give a notice of the amount so assessed, either by serving such notice personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of business.

11253 - Application for hearing.

Within 10 days after the serving upon any operator of such notice, such operator may apply in writing to the tax collector for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the tax collector shall become final and conclusive and immediately due and payable.

11254 - Hearing by tax collector.

If such application is made, the tax collector shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest, and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed. After such hearing, the tax collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Article 6 of this Chapter.