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notice and pay any lodging tax due thereon. If such persons shall fail to file such return or <br /> corrected return, the director shall make a return or corrected return for such person from <br /> such knowledge and information as the director can obtain, and assess the lodging tax <br /> due on the basis thereof, which said lodging tax shall be paid within five (5) days of the <br /> receipt of written notice and demand for such payment. Any such return or assessment <br /> made by the director shall be prima facie correct and valid, and such person shall have <br /> the burden of establishing its incorrectness or invalidity in any action or proceeding in <br /> respect thereto. <br /> Subd. 2 If any portion of a tax imposed by this chapter, including penalties <br /> thereon, is not paid within 30 days after is required to be paid, the City Attorney may <br /> institute such legal action as may be necessary to recover the amount due plus interest, <br /> penalties, the costs and disbursements of any action. <br /> Subd. 3 Upon a showing of good cause, the director may grant an operator one <br /> 30 (30) day extension of time within which to file a return and make payment of taxes as <br /> required by this chapter provided that interest during such period of extension shall be <br /> added to the taxes due at the rate of 10 percent per annuam. <br /> Section 607.10 PENALTIES. <br /> Subd. 1. Calculated Penalty. The following penalties shall apply in the given <br /> situations: <br /> A. Failure to file a return or pay lodging tax to the City within thirty (3 0) <br /> days of the due date: a penalty of ten percent (10%) of the unpaid lodging <br /> tax. <br /> B. Failure to file a return or pay lodging tax imposed by the City by more <br /> than thirty(3 0) days but less than sixty(60) days of the due date: a penalty <br /> of fifteen percent(15%) of the unpaid lodging tax. <br /> C. Failure to file a return or pay lodging tax imposed by the City by more <br /> than sixty (60) days but less than ninety (90) days of the due date: a <br /> penalty of twenty percent(20%) of the unpaid lodging tax. <br /> D. Failure to file a return ❑r pay lodging tax imposed by the City by more <br /> than ninety (90) days of the due date: a penalty of twenty-five percent <br /> (25%) of the unpaid lodging tax. <br /> Subd. 2. Minimum Penalty. If the penalty as computed does not exceed Ten <br /> Dollars ($10.00), a minimum penalty of Ten Dollars ($10.00) shall be assessed. The <br /> penalty shall be collected in the same manner as the lodging tax. <br /> Subd. 3. Interest. The amount of lodging tax not timely paid, together with any <br /> penalty, shall bear interest at the rate of eight percent (8%) per annurn from the time such <br />