A. If any dealer sells, distributes or uses any motor vehicle diesel fuel without first filing the certificate and securing the permit required by TMC 3.35.060, the motor vehicle diesel fuel tax on all motor vehicle diesel fuel sold, distributed, or used by the dealer shall immediately be due and payable.

B. The tax administrator shall proceed forthwith to determine, from as many available sources as the tax administrator determines reasonable, the amount of tax due, and shall assess the tax in the amount found due, together with a penalty of 100 percent of the tax, and shall make a certificate of such assessment and penalty. In any suit or proceeding to collect the tax or penalty or both, the certificate shall be prima facie evidence that the dealer named in the certificate is indebted to the city in the amount of the tax and penalty stated.

C. Any tax or penalty assessed pursuant to this section may be collected in the manner prescribed in TMC 3.35.110 with reference to delinquency in payment of the tax or by action at law.

D. In the event any suit or action is instituted to enforce this section, if the city is the prevailing party, the city shall be entitled to recover from the person sued reasonable attorney’s fees at trial or upon appeal of such suit or action, in addition to any other sums provided by law. [Ord. 933B § 1, 2017.]