3-591. Failure to make report
If a person subject to the fee required by this article fails to make a report and
remittance as required, the council shall determine the amount of the fee according to
its best information and judgment, which amount so fixed is prima facie correct. The
person failing to make the report shall pay the fee within ten days after notice of the
amount of the fee so fixed and computed by the council, together with a penalty of five
per cent of the amount of the fee. The person may dispute the fee as fixed by the
council and request a hearing to determine the amount of the fee and penalty to be
imposed. No payment may be made until the council enters its order determining the
amount of payment, but the person shall pay the fee and any penalties assessed within ten
days of notice of the decision.
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