If the Borough is unable to ascertain the tax due from a seller because the seller failed to file a monthly report as required under this chapter, remit collected taxes, collect taxes, keep accurate books, allow inspection, or maintain the records required by this chapter, or has falsified records, the Borough shall estimate the tax due based on any available evidence. Notice of the Borough’s estimate shall be mailed to the seller. Unless the seller files an accurate monthly report covering the time period subject to the Borough’s estimate or files an appeal within 30 days of the mailing of the Borough’s estimate, the Borough’s estimate shall become final for the purpose of determining the seller’s tax liability. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.120.)