A. If any person fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance required by this chapter, the tax collector shall proceed in such manner as he or she deems best to obtain facts and information on which to base his or her estimate of the tax due.

B. As soon as the tax collector procures such facts and information as he or she is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to collect the same and to make the report and remittance, he or she shall proceed to determine and assess against the person the tax and penalties provided for by this chapter and shall notify the person by mail sent to his or her last known place of address of the total amount of the tax and interest and penalties, and the total amount thereof shall be payable within ten days from the date of the notice. (Prior code § 6.12.060)