If a person neglects or refuses to make a return in payment of the use tax or to pay any use tax as required, the Town Manager shall make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent and shall add thereto a penalty equal to ten percent (10%) thereto and interest on such delinquent taxes at the rate imposed under Section 4-2-730 below, plus one percent (1%) per month from the date due. (Ord. 1263, 2007)