A. Whenever any seller has become delinquent in the submission of the required monthly sales tax returns/remittance, the clerk shall mail to the delinquent seller’s last known address a letter reminding seller of late filing. The letter shall also state a date that the delinquency will be reported in the local newspaper and steps the seller must take to prevent the seller’s name/business from being part of this published list. This procedure shall be followed for the first two months of delinquency. However, when a seller becomes delinquent in the submission of the required monthly returns or in remitting sales taxes for three consecutive months, the clerk shall mail to the delinquent seller’s last known address a written demand by certified mail, return receipt requested, for submission of the corrected or required sales tax return and remittance within 10 days.

B. In the event of noncompliance with such demand, the clerk may make a sales tax assessment against the delinquent seller, the assessment to be based on an estimate of the gross taxable revenue received by the seller during the three-month period in question. A copy of the assessment shall be sent to the seller at the seller’s last known address by certified mail, return receipt requested, with a letter of demand for payment in full. The seller shall be informed that if payment is not made in full within 14 days, the delinquency shall be submitted to the local small claims court and the small claims court’s time frame will be adhered to from this point, and a date and time for a hearing shall be established by such court unless a later time is mutually agreeable. The person conducting the hearing shall issue an amended assessment if he determines an amendment should be made. The amended assessment, or the original assessment if no amendment is made within five days of the hearing, shall be the final assessment for the purpose of determining the seller’s liability to the borough.