§ 8-2.1129. Tax assessment—Authorized when—Nonpayment—Fraud.

(A)

Under any of the following circumstances, the Administrator may make and give notice of an assessment of the amount of tax owed by a person under this article at any time:

(1)

If the person has not filed any statement required under the provisions of this article;

(2)

If the person has not paid any tax due under the provisions of this article;

(3)

If the person has not, after demand by the Administrator, filed a corrected statement, or furnished to the Administrator adequate substantiation of the information contained in a statement already filed, or paid any additional amount of tax due under the provisions of this article; or

(4)

If the Administrator determines that the nonpayment of any business tax due under this article is due to fraud, a penalty of forty (40) percent of the amount of the tax shall be added thereto in addition to penalties and interest otherwise stated in this article.

(B)

The notice of assessment shall separately set forth the amount of any tax known by the Administrator to be due or estimated by the Administrator, after consideration of all information within the Administrator's knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this article, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.

(Ord. No. 3672-C.S., § 2, effective 11-28-17)