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If any person, whose duty it is so to do, shall fail or refuse to collect the tax imposed under this article and to make, within the time provided in this article, the reports and remittances mentioned in the foregoing sections of this article, the commissioner of the revenue shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the commissioner of revenue shall procure such facts and informa- tion as he is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to collect such tax and to make such report and remittance, he shall proceed to determine and assess against such person the ~ax and penalties provided for by this article and shall notify such person by certified mail, sent to his last known place of address, of the total amount of such tax and interest and penal- ties and the total amount thereof shall be payable within ten days from the date of such notice. Sec. 10-146. Records. It shall be the d~ty of every person liable for the collecsion and payment to the city of any tax imposed by this article to keep and preserve for a period of two years such suitable records as may be necessary to determine the amount of such tax as he may have been responsible for collecting and paying to the city. The commissioner of the revenue may in- spect such records at all reasonable times. Sec. 10-147. Duty of person going out of business. Whenever any person required to collect and pay to the city a tax under this article shall cease to operate or otherwise dispose of his business, any tax payable under this article to the city shall become immediately due and payable and such person shall immediately make a report and pay the tax due. Sec. 10-148. Penalty for violatIon of division. Any person violating or failing to comply with any of the provisions of this article shall, upon conviction thereof, be fined not less than five dollars nor more than five hundred dollars. Each such violation or failure shall constitute a separate offense. Such conviction shall not relieve any such person from the payment, collection or re- mittance of the tax as provided in this article.