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(1) Upon a determination by the city manager or designee that the nonpayment of a remittance due under sections 3.650 to 3.680 of this code is due to fraud or intent to evade a requirement of those sections, there shall be added to the amount of fee due a fraud penalty of 25 percent of the amount of fee due for the quarter during which the fraud or intent to evade occurs. This penalty shall be in addition to any other penalties imposed pursuant to section 3.665.

(2) In the event a person fails or refuses to pay the occupancy fee, makes a fraudulent return, or otherwise attempts to evade the requirements of sections 3.650 to 3.680 of this code, or rules or regulations adopted by the city manager, the city manager or designee shall obtain the necessary facts and information upon which to base a determination of the amount of occupancy fee due. Notice of the amount so determined, together with any interest or penalties thereon shall be given to the person responsible for payment thereof. The amount so determined becomes due upon receipt of the notice, and the determination becomes final within ten days after the receipt of the notice, unless prior thereto a petition for reconsideration is filed with the city manager pursuant to subsection (4) of this section. Failure to petition for reconsideration or pay the amount due within the ten day period may subject the person to an additional penalty of $50.00 per day for each day thereafter the amount remains unpaid.

(3) A determination under this section shall be made and the notice mailed within three years of the date the city manager or designee discovers the fraud, intent to evade, or failure or refusal to pay the occupancy fee.

(4) A person against whom a determination is made under this section, or a person financially interested in the determination may, within ten days from the date the notice is received, petition the city manager or designee for a review of the determination. The review of the determination shall be heard and considered by a hearings official pursuant to the procedures of section 2.021 of this code. The decision of the hearings official is final.

(5) The petition for review must be accompanied by the amount declared due under the notice subject to review, together with a hearing fee established by the city manager pursuant to section 2.020 of this code.

(Section 3.670 added by Ordinance No. 19965, enacted May 18, 1994, effective July 1, 1994; amended by Ordinance No. 20092, enacted September 17, 1997.)