(1) If an operator fails or refuses to collect the tax, make the report or remit the tax, or makes a fraudulent return or otherwise willfully attempts to evade the tax payment, the city recorder shall obtain facts and information on which to base an estimate of the tax due. After determining the tax due and the interest and penalties, the city recorder shall give notice of the total amount due.

(2) Determination and notice shall be made and mailed within three years after discovery of fraud, intent to evade, failure or refusal to collect the taxes, or failure to file a return. The determination becomes payable immediately upon receipt of notice and becomes final 10 days after the city recorder has given notice.

(3) The operator may petition for redemption and refund if the petition is filed before the determination becomes final. (Ord. 1650 § 12, 1982)