§ 20-36. Procedure upon failure to file return or pay tax.

Latest version.

If any person 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 remittance required in this article, the treasurer shall make an estimate of the amount of taxes due the town by such person upon the best information available and shall proceed to determine and assess against such person such tax and penalty and interest as provided for in this article. The treasurer shall notify such person by certified and first class mail, sent to his last known place of address, of the amount of such tax and interest and penalty, and the total amount thereof shall be payable within ten (10) days from the date 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 is provided by law.

(Ord. No. 213, § 1; Ord. No. 647)

(Ord. No. 213, § 1; Ord. No. 647)

                    
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