Montgomery County                           2903

and set forth such information as the Director of Finance may pre-
scribe. Such report and payment of said tax shall be made on or before
the fifteenth day of each month, covering the immediate preceding
calendar month. Any person transmitting, distributing, manufactur-
ing, producing or supplying energy or fuel regularly throughout the
year may, upon written application to, and with the consent of, the
Director of Finance, make reports and remittances on a quarterly
basis in lieu of the monthly basis hereinbefore provided. Such quar-
terly reports and remittances shall be made on or before the fifteenth
day of April, July, October, and January in each year, and shall cover
the three months immediately preceding the months in which reports
and remittances are required.

d.    If any person shall fail or refuse to remit the tax required
to be paid hereunder or to make a proper return to the Director of
Finance within the time and in the amount specified herein, he shall
be liable for interest on the amount of tax due at the rate of one-half
of one percent (½ of 1%) per month on the amount of the tax for each
month or portion thereof from the date upon which the tax is due as
provided herein, and shall also be liable for a penalty of ten percent
(10%) of the amount of the tax, and said interest and penalty shall
be collected as a part of the tax.

e.    If any person shall fail or refuse to make any report and
remittance required herein, within the time provided herein, the
Director of Finance shall proceed in such manner as he may deem
necessary to obtain facts and information on which to base his esti-
mate of the tax due. As soon as the Director of Finance shall procure
such facts and information 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 make such report and remittance, he shall proceed to
determine and assess against such person the tax and penalties
provided for herein and shall notify such person by mail sent to his
last known place of address of the total amount of such tax, interest
and penalties, and the total amount thereof shall be payable within
ten days from the date of such notice.

f.    It shall be the duty of every person liable for the payment to
the County of any tax imposed herein 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 liable for to
the County, which records the Director of Finance shall have the
right to inspect at all reasonable times.

g.    Whenever any person required to pay to the County a tax
hereunder shall cease doing business or otherwise dispose of his
business, any tax payable hereunder to the County shall become
immediately due and payable and such person shall immediately make
a report and pay any tax due.