If any person required to collect and remit the fee imposed by this Article fails to file a statement and a remittance, or if the Town Manager has reasonable cause to believe that an erroneous statement has been filed, the Town Manager may proceed to determine the amount due to the Town and, in connection therewith, shall make such investigations and take such testimony and other evidence as may be necessary; provided, however, that notice and opportunity to be heard shall be given any person who may become liable for the amount owing prior to any final determination by the Town Manager. (Prior code 5.18.090; Ord. 1288, 2008)