§ 10-190. Determination if no return made.

(a)

Estimate of gross receipts. If any licensee fails to make a return for the tax levied under this subdivision, the mayor or the mayor's designee shall make an estimate of the amount of the gross receipts of the licensee or, as the case may be, of the amount of the total sales in this city which are subject to the tax. The estimate shall be made for the period in respect to which the licensee failed to make the return and shall be based upon any information which is or may come into the possession of the mayor or the mayor's designee. Upon the basis of this estimate, the mayor or the mayor's designee shall compute and determine the amount required to be paid the city, adding to the sum thus determined a penalty equal to 15 percent thereof. One or more determinations may be made for one or for more than one period.

(b)

Offsets; interest. In making a determination, the mayor or the mayor's designee may offset overpayments for a period or penalties and against the interest on the underpayments. The interest on underpayments shall be computed in the manner set forth in subsection (c) of this section.

(c)

Interest on amount found due. The amount of the determination, exclusive of penalties, shall bear interest at the rate of one percent per month or any fraction of a month from the 20th day after the close of the monthly period for which the amount or any portion thereof should have been returned, until the date of payment.

(d)

Penalty for fraud or intent to evade. If the failure of any person to file a return is due to fraud or an intent to evade this subdivision or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 15 percent penalty provided in section 10-191.

(e)

Notice. Promptly after making a determination, the mayor or the mayor's designee shall give to the person written notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Code 1977, § 14-2238)