If any person whose duty it is to do so shall fail or refuse to collect the tax imposed
under this article and make timely report and remittance thereof, the commissioner
of revenue shall proceed in such manner as is practicable to obtain facts and information
on which to base an estimate of the tax due. As soon as the commissioner of revenue
has procured whatever facts and information may be obtainable upon which to base the
assessment of any tax payable by any person who has failed to collect, report or remit
such tax, the commissioner of revenue shall proceed to determine and assess against
such person the tax penalty and interest provided in this article and shall notify
the person by certified mail sent to his last known address of the amount of such
tax, penalty and interest. The total amount thereof shall be payable ten (10) days
after the date such notice is sent.
(Res. No. 13-07-2000, 7-18-00)
