§ 9-158. Procedure upon failure to collect, report, etc.

(a)

If a person fails or refuses to collect the tax imposed by this article and to make, within the time provided in this article, the reports and remittances required in this article, the commissioner of the revenue shall attempt to obtain facts and information on which to base his estimate of the tax due. As soon as the commissioner of the revenue procures the facts and information that he is able to obtain, he shall assess against the person the tax and penalties provided for by this article and shall notify the person, by registered mail, sent to his last known place of address, of the total amount of such tax and penalties which must be paid within ten days from the date of the notice.

(b)

The commissioner of the revenue may have a summons issued for any person operating a hotel in the county who fails or refuses to collect the tax imposed by this article or to make, within the time provided by this article, the reports or remittances required in this article. The commissioner shall serve a copy of the summons on the person in the manner provided by law and shall make one return of the original to the general district court of the county.

(Code 1978, § 8-49)

(Code 1978, § 8-49)