5.18.130 Failure to make return.

If any taxpayer fails, neglects or refuses to make and file his return as and when required under this chapter, the taxing officer is authorized to determine the amount of excise tax payable, together with any penalty and/or interest assessed under the provisions of this chapter, and by mail to notify such taxpayer of the amount so determined, which amount shall thereupon become the tax and penalty and/or interest and shall become immediately due and payable. (Ord. 1975-10-7 (part), 1975)