If a transient lodging tax collector fails to collect, report or remit the tax required to be collected and paid to the City pursuant to this chapter, or submits a fraudulent return, or otherwise violates or attempts to violate this chapter, the tax administrator may estimate the tax due, and calculate the amount owing from the transient lodging tax collector for tax remittance, interest and penalties and provide notice to the transient lodging tax collector of the assessment. The determination and notice shall be made and mailed within three years of the discovery by the tax administrator of the violation. The determination is due and payable upon receipt of notice and shall become final 10 business days after the date notice was delivered if no petition for redetermination is filed. A transient lodging tax collector may petition, after payment has been made, for redetermination and refund as provided under BC 7.18.095 (Redetermination – Petition). [BC 7.18.090, added by Ordinance No. 4687, 6/21/16]