Sec. 11.1-14.6. Duty to collect tax; report to commissioner.
If any person, whose duty it is to do so, shall fail or refuse to
collect the tax imposed under this article and make timely report
and remittance thereof, the commissioner shall proceed in such
manner as is practicable to obtain facts and information on which
to base an estimate of the tax due. As soon as the commissioner
shall have procured such facts and information as may be
obtainable, upon which to base the assessment of any tax payable
by any person who has failed to collect, report or remit such tax,
the commissioner shall proceed to determine and assess against
such person the tax, penalty and interest provided in this article,
and shall notify such person by registered mail sent to his last
known address, of the amount of such tax, penalty and interest,
and the total amount thereof shall be payable within ten days
from the date such notice is sent. (6-3-74, § 1.)
