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ORDINANCE NS-2162 <br />Page 8 <br /> <br />said operator's remittance was deficient. <br /> (d) Fraud. If the finance director determines that the <br />nonpayment of any remittance due under thisarticle is due to <br />fraud, a penalty of twenty-five per cent (25%) of the amount <br />of the tax shall be added thereto in addition to the penalties <br />stated in subparagraphs (a) and (b) of this section. <br /> (e) Interest. In addition to the penalties imposed, any <br />operator who fails to remit any tax imposed by this article <br />shall pay interest at the rate of one and one-half per cent <br />(14%) per month or fraction thereof on the amount of the tax, <br />exclusive of penalties, from the date on which the remittance <br />first became delinquent until paid. <br /> <br /> (f) Penalties merged with tax. Every penalty imposed and <br />such interest as accrues under the provisions of this section <br />shall become a part of the tax herein required to be paid. <br /> <br />Seo. 35-133. Failure to collect and report tax. <br /> <br /> If any operator shall fail or refuse to collect said tax <br />and to make, within the time provided in this article, any <br />report and remittance of said tax or any portion thereof <br />required by this article, the finance director shall proceed <br />in such manner as he may deem best to obtain facts and <br />information on which to base his estimate of the tax due. As <br />soon as the finance director shall procure such facts and <br />information as he is able to obtain upon which to base the <br />assessment of any tax imposed by this article and payable by <br />any operator who has failed or refused to collect the same and <br />to make such report and remittance, he shall proceed to <br />determine and assess against such operator the tax, interest <br />and penalties provided for by this article. In case such <br />determination is made, the finance director shall give a <br />notice of the amount so assessed by serving it personally or <br />by depositing it in the United States mail, postage prepaid, <br />addressed to the operator so assessed at his last known place <br />of address. Such operator may, within ten (10) days after the <br />serving or mailing of such notice, make application in writing <br />to the finance director for a hearing on the amount assessed. <br />If application by the operator for a hearing is not made <br />within the time prescribed, the tax, interest and penalties, <br />if any, determined by the finance director shall become final <br />and conclusive and immediately due and payable. If such <br />application is made, the finance director shall give not less <br />than five (5) days' written notice in the manner prescribed <br />herein to the operator to show cause at a time and place fixed <br />in said notice why said amount specified therein should not be <br />fixed for such tax, interest and penalties. At such hearing, <br />the operator may appear and offer evidence why such specified <br /> <br />' <br /> <br />8 <br /> <br /> <br />