7.10.230 Failure to collect and report tax.
(a) Failure to Remit Tax. If an operator fails or refuses to collect the room tax or to make any report or remittance required under this chapter, the Office of the Tribal Attorney may proceed in such a manner as the Office of the Tribal Attorney deems best to obtain facts and information on which to estimate the tax due.
(b) Determination of Tax Due. The Office of the Tribal Attorney shall proceed to determine and assess against the operator the tax and penalties provided for by this chapter.
(c) Notice. The Office of the Tribal Attorney shall give notice at the operator’s last known address, by first class certified mail, to the operator of the amount assessed.
(d) Hearing. Within 15 calendar days of notice being mailed, the operator may file a civil action in Yurok Tribal Court to request a hearing and contest the amount assessed.
(e) Court Determination. After the hearing, the Tribal Court shall determine the proper tax to be remitted and any appropriate penalties. The amount shall be due and payable within 15 calendar days after the Tribal Court’s final determination.
(f) Lien on Assets. Upon motion of the Office of the Tribal Attorney, the Tribal Court may order a lien on a operator’s assets to satisfy a Tribal Court determination that is not timely paid. [Ord. 37 § 4502, adopted, 3/26/2014.]