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<br />to <br /> <br />fraud, <br /> <br />a pe~al~y of 25 per <br /> <br />cent <br /> <br />0+= ...-:......-:::'10 <br />..l.., "-...~ <br /> <br />a. moun..'-: <br /> <br />of t}1e <br /> <br />tax snall De added the~eto in addition to t~G p~~alties <br /> <br />stated in subparagraphs (a) and (b) of tnis section. <br /> <br />, ') <br />~c. <br /> <br />In addition to the ?e~alties i~pos~d, any o?e~a- <br /> <br />to~ who fails to remit a~y tax'imposed by this ~~ticl~ <br /> <br />shall p~y interest at the rate of one-naIf of on~ per cent <br /> <br />per mo~th or =raction thereof on tbe amo~nt of the tax, <br /> <br />exclusive of penalties, f~om tne date on which tne remittance <br /> <br />first necame delitiquent until paid. <br /> <br />(e) Every penalty imposed and such interes~ as <br /> <br />accrues l:u'1der <br /> <br />the p~ovisions <br /> <br />of <br /> <br />..-,....... (""'< <br />t.........w <br /> <br />section shall become <br /> <br />a part of the tax herein required to be paid. <br /> <br />Sec.cion 32.86. <br /> <br />=~ any operator shall fail or refuse <br /> <br />to co:lect said tax <br /> <br />--,-:,",,> ~ <br />Ci.....1",.,4. <br /> <br />to make, withi~ the time provided <br /> <br />in this a~ticle, any repo~t and remittance of said tax or <br /> <br />any portion thereof requi~ed by this a~ticle, the Tax <br /> <br />Ad~in~strator shall <br /> <br />~ . , <br />proceec ~n SueD man~e~ as <br /> <br />'}-..-~ <br />..-.;;; <br /> <br />~..:ay deem <br /> <br />bast to o~tain facts and information on w~~cn to Dase his <br /> <br />estimate of the tax due. <br /> <br />As soon as the Tax Administrator <br /> <br />shall procure such facts and inio~mation as ne is a~le to <br /> <br />ob~ai~ upon which to base the assessmen~ of any tax <br /> <br />, , <br />l.mposeo. <br /> <br />by <br /> <br />.- -"'I'" ,;-t <br />\.0 ......... tJ <br /> <br />a~ticle and pay~ble by <br /> <br />any <br /> <br />ope:.:a.to:.: wno ...'1as fciled <br /> <br />or re~usec to col~ct tbe same and to m&ke s~c~ report and <br /> <br />re~ittance, ~e snaIl proceed to dete~ilii~e a~d assess against <br /> <br />such oper&tor the t~Xi inte~est and penalties provided for <br /> <br />by -Chi s art: ic le. <br /> <br />In case such aetermination is ~ade, the <br /> <br />T~x A~winistr2tor shall give a notice of the amo~nt so <br /> <br />assessed ~y se~ving it personal~y or by depositi~g ~~ in <br /> <br />~h2 United states ill~il, postaS8 prepaid, addressed to the <br /> <br />operator so assessed at his las'c };:ncwn place of address. <br /> <br />such oper~tor may within ten days after the serving or mailing <br /> <br />of s~ch notice make application in w~iti~g to the Tax <br /> <br />,- <br />o <br />