If any person fails to make the report and remit the tax when due and fails to keep suitable records as required under this subtitle, the Director of Finance may attempt to obtain other available information on which to base an estimate of the tax due. As soon as the Director obtains this information, the Director may proceed to determine the tax due and assess that tax, plus interest and penalties, against the person liable for the tax. The Director may then notify the person by mail, sent to that person’s last known address, of the total amount of the tax, interest, and penalties. The total amount is payable within 10 days from the date of this notice. Ord. 10-343