§ 11-4-405. ENFORCEMENT BY THE DIRECTOR.

(a)

Duty to determine persons failing to collect and remit. The Director:

(1)

Shall attempt to ascertain the name of each person operating sleeping accommodations who does not collect, report, and remit the transient occupancy tax as required under this subtitle within the time provided by this subtitle; and

(2)

May take necessary steps to obtain facts and information on which to base an estimate of the tax due.

(b)

Assessment.

(1)

When the Director has procured the facts and information needed to base the assessment of any tax payable by any person who has not collected, reported, and remitted the transient occupancy tax, the Director shall:

(i)

Determine and assess against the person the tax, interest, and penalties provided for by this subtitle; and

(ii)

Notify the person by mail sent to the person's last-known address of the total amount of the tax, interest, and penalties due.

(2)

The total amount determined under this subsection is payable within 10 days after the date of the notice.

(d)

Delinquent taxes a lien. Delinquent transient occupancy taxes:

(1)

Are deemed a lien on the real property; and

(2)

Subject the property to tax sale.

(1988 Code, §§ 33-268, 33-271) (Bill No. 87, 1990, § 2, 8-13-1990; Bill No. 49-96, § 20, 7-1-1996; Bill No. 33-03, § 2, 7-1-2004)