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<br />. <br /> <br />otherwise, an incorrect, false, or fraudulent return, the operator shall, <br />upon written notice and demand, file such return or corrected return <br />within five (5) days of receipt of such written notice and shall at the <br />same time pay any tax due on the basis thereof. If such person shall <br />fail to file such return or corrected return, the Director shall make a <br />return or corrected return, for such person from such knowledge and <br />information as the Director can obtain, and assess a tax on the basis <br />thereof, which tax, less any payments theretofore made on account <br />of the tax for the taxable period covered by such return shall be paid <br />within five (5) days of the receipt of written notice and demand for <br />such payment. Any such return or assessment made by the Director <br />shall be prima facie correct and valid, and such person shall have the <br />burden of establishing its incorrectness or invalidity in any action or <br />proceeding in respect thereto. <br /> <br />B. If any portion of a tax imposed by this Chapter, including penalties <br />thereon, is not paid within thirty (30) days after it is required to be <br />paid, the City may institnte such legal action as may be necessary to <br />recover the amount due plus interest, penalties, the costs and <br />disbursements of any action. <br /> <br />. <br /> <br />C. Upon a showing of good cause, the Director may grant an operator <br />one thirty (30) day extension oftime within which to file a return <br />and make payment of taxes as required by this Chapter provided that <br />interest during such period of extension shall be added to the taxes <br />due at the rate often percent (10%) per annum. <br /> <br />614.10 Penalties. If any tax imposed by this Chapter is not paid within <br />the time herein specified for the payment, or an extension thereof, there shall be <br />added thereto a specific penalty equal to ten percent (10%) of the amount <br />remaining unpaid. The amount of tax not timely paid, together with any penalty <br />provided by this section, shall bear interest at the rate of ten percent (10%) per <br />annum from the time such tax should have been paid until it is paid. Any interest <br />and penalty shall be added to the tax and be collected as part thereof. <br /> <br />. <br /> <br />614.11 Administration of Tax. The Director shall administer and <br />enforce the assessment and collection of taxes imposed by this Chapter. The <br />Director shall cause to be prepared blank forms for the returns and other <br />documents required by this Chapter and shall distribute the same throughout the <br />City and furnish them on application, but failure to receive or secure them shall <br />not relieve any person from any obligation required of him or her under this <br />Chapter. <br /> <br />4 <br />