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(b) If any dealer fails to make any such return or refuses to permit an examination of his, the dealer's books, records or papers, or to appear and answer questions within the scope of such investigation relating to the sale~ use, consumption, dis- tribution, storage, lease, or rental of tangible personal property, the Commissioner is hereby authorized to make an assess- ment based upon such information as may be available to him and to enter suit in the name o£ the~City in a court of competent Jurisdiction for the collection o£ any such taxes, interest or penalties found to be due, Any such assessment shall be deemed prima facie correct. (c) At the time of transmitting the return required hereunder to the Commissioner the dealer shall remit to the City Treasurer therewith th~ amount of tax due under the applicable provisions of this Ordinance, and failure to so remit such tax shall cause said tax to Become delinquent. (d) All taxes, interest, and penalties imposed under this Ordinance shall be paid to the City Treasurer in the form of remittance required by him. (e) Any dealer subject to the provisions of this Ordinance failing or refusing to furnish any return herein required to be made or failing or refusing to furnish a supplemental return or other data required by the Commissioner, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not exceeding Two Hundred ($200.00) Dollars or he imprisoned i~ Jail for not m~re than sixty (60) days, or both. (f) Any dealer required to make, render, sign, or veri~y any return as aforesaid who makes a false or fraudulent re~curn with intent to evade the tax hereby levied shall be guilty of a mis- demeanor and upon conviction shall be fined not less than One Hundred ($100.00) Dollars nor more than Three Hundred ($300.00) Dollars or be imprisoned in Jail for no~ more than three mo~T2aa~ or both. (g) Any dealer or seller who shall violate any other provi- sion of this .Ordinance punishment for which is not otherwise herein provided, shall he guilty of a misdemeanor and upon con- viction thereof shall be fined in the sum not less than Ten ($10.00). Dollarsnor more than One Hundred ($100.00) Dollars or imprisoned in Jail for not more than thirty (30) days or both. Section 12: That the tax'imposed by this Ordinance shall, for each month, become delinquent on the twenty-first .(21) day of ~ch succeeding month. - 14 -