City Code Section
- If a dealer, seller or user fails to file any statement required by Section, the Tax Administrator will determine from as many available sources as the Tax Administrator determines reasonable the amount of motor vehicle fuel or use fuel sold, distributed or used by such dealer, seller or user for the period unreported, and such determination will in any proceeding be prima facie evidence of the amount of fuel sold, distributed or used. The Tax Administrator will assess the dealer, seller or user for the Motor Vehicle Fuel Tax upon the amount determined, adding a penalty of 10 percent of the tax for non-reporting. The penalty will be cumulative to other penalties provided in Portland City Code.