If any advertising host fails to make the report, remit the tax due, or keep records as required by this subtitle, the Finance Director 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 advertising host liable for the tax. The Director may then notify the advertising host by mail, sent to that advertising host’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. 13-139