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A. Whenever the borough manager reasonably believes a return contains inaccurate reporting or whenever any distributor or marijuana cultivation facility has become delinquent in the submission of the required quarterly return or in remitting the excise tax, the borough manager shall mail to the delinquent distributor or marijuana cultivation facility’s last known address a written demand by certified mail, return receipt requested, for submission of the corrected or required excise tax return and remittance within 10 days. In the event of noncompliance with such demand, the borough manager may make an excise tax assessment against the delinquent distributor or marijuana cultivation facility, the assessment to be based on an estimate of the taxable wholesale price paid by the distributor or marijuana cultivation facility during the quarterly period in question. A copy of the assessment shall be sent to the distributor or marijuana cultivation facility at their last known address by certified mail, return receipt requested. The distributor or marijuana cultivation facility shall have a right to a hearing before the manager at which time the distributor or marijuana cultivation facility shall make available for examination the books, papers, records and other documents pertaining to the period involved in the assessment. The distributor or marijuana cultivation facility may exercise the right to a hearing by delivering to the manager, within 15 days of the date the notice was mailed, a written request for a hearing. The manager shall establish a date and time for a hearing to be held within 10 days of receipt of the request unless a later time is mutually agreeable. The person conducting the hearing shall issue an amended assessment if it is determined that 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 liability to the borough. If no timely request for a hearing is made, the original assessment shall be the final assessment 30 days after the mailing of the notice of the original assessment, unless the seller has submitted an accurate return within the 30 days.

B. The borough may file a civil action for collection of any taxes, penalty or interest due after making a demand or assessment under subsection (A) of this section.

C. Whenever any distributor or marijuana cultivation facility fails to submit the required quarterly return after notice given as provided in subsection (A) of this section, the manager shall require such distributor or marijuana cultivation facility to submit returns on a monthly basis. (Ord. 17-09-476 § 9; Ord. 17-07-464 § 4)