3.30.150 Sanctions.
An operator who is delinquent may be subject to one or more of the following sanctions:
(1) Inadequate or Late Payments. If an operator is delinquent in making fee payments, the administrator may assess interest payments on the outstanding fee accounts at a rate of 18 percent per annum from the date due until the date of payment.
(2) Notice and Payment. Once the administrator determines that an operator is delinquent and has caused the sanctions to be imposed by MMC 3.30.140(1) and (2), the administrator shall give that operator written notice of the delinquency.
(a) The notice may be served personally or by mail, and if by mail, the notice shall be sent by certified mail and addressed to the operator at the last known address as it appears in the records of the administrator. In case of service by mail or any notice required by this chapter, the service is complete at the time of postmark by the United States Postal Service.
(b) Except in the case of fraud, or intent to evade the provisions of this chapter, every deficiency determination shall be made and notice thereof mailed within three years after the last day of the month following the close of the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.
(c) The amount stated in the determination shall become due and payable immediately upon receipt of notice. Such determination shall become final unless the operator files a petition for redetermination pursuant to MMC 3.30.160.
(3) Court Action to Collect Delinquent Amounts. At any time within three years after any fee or any amount of fee required to be collected becomes due and payable or at any time within three years after final determination, the administrator may bring an action in the Oregon State Circuit Court in the name of the city of Maupin to collect the amount delinquent, together with penalties and interest. [Ord. 295 § 15, 2013.]