§ 74-307. Procedure upon failure to collect, report and remit.

Latest version.

If any person shall fail or refuse to collect the tax imposed under this article and to make, within the time provided in this article, the reports and remittances required, the commissioner of the revenue shall proceed in such manner as he may deem best to obtain facts and information on which to base the tax due. As soon as the commissioner of the revenue shall secure such facts and information as he is able to obtain upon which to base the assessment of any tax due and payable by any person who has failed or refused to collect such tax and to make such report and remittance, he shall proceed to determine and assess against such person such tax and penalty and interest as in this article provided for and shall notify such person, by registered 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 days after such notice. The commissioner of the revenue shall have the power to examine such records for the purpose of administering and enforcing the provisions of this article as are provided by law.

(Code 1988, § 13-186)

(Code 1988, § 13-186)

                    
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