A.R.S. § 28-5724: Failure to file report; assessment; license revocation or suspension

A. If a person fails, neglects or refuses to make a report required by this article, the director shall make an estimate for the month for which the licensee failed to make the report based on any information available to the director.

B. The director shall give the person written notice of the assessment served personally or by mail addressed to the person at the person's address of record in the office of the director.

C. If a person fails, neglects or refuses to make a report required by this article with full payment of the tax due, the director may revoke or suspend the person's license.