If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may: compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and assess the tax due. If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may: compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and assess the tax. The factor utilized by the Comptroller pursuant to this section shall be developed by: a survey of the business of the person or governmental unit, including any available records; a survey of other persons or governmental units engaged in the same or similar business; or other means.