28-5724. Failure to file report; assessment;
interest; license revocation or suspension


A. If a person fails, neglects or refuses to make a report required by this
article, the director shall:


1. Make an estimate for the month for which the licensee failed to make the report
based on any information available to the director.


2. On the basis of the estimate, assess the use fuel tax due from the person and
add to the amount determined a penalty equal to twenty-five per cent of the use fuel tax
due.


B. The assessment bears interest at the rate of one per cent per month or portion
of a month from the twenty-seventh day after the end of the month for which the
assessment is made until paid.


C. The director shall give the person written notice of the assessment served
personally or by mail addressed to the person at the person's address of record in the
office of the director.


D. If a person fails, neglects or refuses to make a report required by this article
with full payment of the tax due, the director may revoke or suspend the person's
license.