3.10.140 Tax assessment—Nonpayment—Fraud.
A. Under any of the following circumstances, the city manager may make and give notice of an assessment of the amount of tax owed by a person or entity under this chapter:
1. If the person or entity has not filed any statement or return required under the provisions of this chapter;
2. If the person or entity has not paid any tax due under the provisions of this chapter;
3. If the person or entity has not, after demand by the city manager, filed a corrected statement or return, or furnished to the city manager adequate substantiation of the information contained in a statement or return already filed, or paid any additional amount of tax due under the provisions of this chapter;
4. If the city manager determines that the nonpayment of any tax due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto from the date the tax is due in addition to penalties and interest otherwise stated in this chapter.
B. The notice of assessment shall separately set forth the amount of any tax known or estimated by the city manager to be due, after full consideration of all information within his or her knowledge concerning the cardroom business and activities of the person or entity assessed and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment. (Ord. 2013-07 § 1, 2013)