§ 150-090. FAILURE TO COLLECT AND REPORT SURCHARGE; DETERMINATION OF SURCHARGE DUE

(a)

If an operator fails or refuses to collect the surcharge or to make a timely report and remittance of the surcharge, the county shall determine the amount due.

(b)

Upon such determination, the county shall provide notice to the operator of the amount due by personal service on the operator or by depositing it in the Untied States mail, postage prepaid. The notice shall be effective when personally served or when mailed.

(c)

Within 20 days after the effective date of service, the operator may apply to the county in writing for a hearing on the amount assessed. If no application is made within the 20 day period, the amount due shall be deemed final and conclusive.

(d)

Within 15 days after receiving the application, the county shall give notice in the manner prescribed above of the time and place of the hearing. The hearing shall be held within 45 days after the application is received. At the hearing, the operator may appear and offer evidence why the surcharge, interest, or penalties should not be paid. Within 15 days after the hearing, the county shall determine the proper amount to be remitted and give notice in the manner prescribed above to the operator of the determination of the amount of surcharge, interest, and penalties. The decision shall be final and conclusive.