(A) Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the tax owed by him or her from the amounts remitted to a person required to collect the tax for a period of four or more billing periods, or that a service user has refused to pay the amount of the tax to the person, or whenever the Tax Administrator deems it in the best interest of the town, he or she may relieve the person of the obligation to collect taxes due under this chapter from certain named service users for specific periods.
(B) The service supplier shall provide the town with a report of the amounts refused along with the names and addresses of the service users refusing to pay the tax.
(C) The Tax Administrator shall notify the service user that he or she has assumed responsibility to collect the taxes due for the stated periods and demand payment of the taxes. The notice shall be served on the service user by handing it to him or her personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have changed his or her address, to his or her last known address. If a service user fails to pay the tax to the Tax Administrator within 15 days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, a penalty of 25 percent of the amount of the tax set forth in the notice shall be imposed, but not less than $5. The penalty shall become part of the tax herein required to be paid.
