§ 10-168. Failure to make returns.

If any wholesale dealer fails or refuses to make the returns provided for in this subdivision, the city shall notify the party in writing. If the returns are not made and the taxes levied in this subdivision remitted within five days from date of the notice, the city may withdraw from the wholesale dealer the privilege of doing business in the city by revoking the dealer's license. Upon the failure to make returns and pay the taxes accrued, the city shall proceed to assess the amount of taxes due under this subdivision from retail dealers, who have purchased from the wholesale dealer, from the best information available and proceed to collect the taxes as provided by this subdivision for the collection of delinquent taxes.

(Code 1977, § 14-2223)