§ 13.1-56. Failure to collect and report fees.
If any person shall fail or refuse to collect the fee imposed under this article and to make within the time provided herein any report and remittance required, the treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base the fees due. As soon as the treasurer shall secure such facts and information as he is able to obtain upon which to base the assessment of any fees due and payable by any person who has failed or refused to collect such fees and to make such report and remittance, he shall proceed to determine and assess against such person such fees and penalty and interest as provided for in this article and shall notify such person by registered mail, sent to his last place of known address, the amount of such fees and penalty and interest, and the total amount thereof shall be payable within ten (10) days of mailing of such notice. The treasurer shall have the power to examine such records for the purpose of administering and enforcing the provisions of this article as are provided by law.
(Ord. No. 215; Ord. No. 379)
(Ord. No. 215; Ord. No. 379)