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assessment after that time, the A&P tax may be assessed at any time prior to the expiration of the time agreed upon. D) In the case of a fraudulent return or failure to file a report or return required hereunder, the Commission may compute, determine, and assess the estimated amount of A&P tax due from any information in its possession or may begin an action in court for the collection of the tax without assessment, at any time. E) Whenever a taxpayer requests an extension of time for filing any return required hereunder, the limitation of time for assessing any tax shall be extended for a like period. F) Where the assessment of the A&P tax has been made within the period of limitation properly applicable thereto, the A&P tax may be collected by levy or proceedings in court, but only if the levy is made or the proceeding is begun within ten(10) years after the date of the assessment of the tax. G) No person shall be prosecuted, tried, or punished for any of the various criminal offenses arising under the provisions of this ordinance unless the indictment of the taxpayer is instituted within six (6) years after the commission of the offense. SECTION 15: Notice requirements. A) (1) The Commission shall give a taxpayer notice of any assessment, demand, decision or hearing before the Commission or its designated representative which directly involves that taxpayer. (2) All notices required to be given by the Commission to a taxpayer shall be either served by personal service or sent by U.S. mail, certified return receipt requested, to the taxpayer's last address on record with the Commission. If this mail is returned, unclaimed or refused, then proper notice shall have been served and given, and the Commission may take any action permitted by this ordinance or otherwise by law. (3) All notices of final assessment hereunder shall be sent by certified mail, return receipt requested. B) The taxpayer, when giving notice to the Commission shall give notice either by mail or by personal service on the Commission. The notice the taxpayer gives shall be effective when postmarked or, in the case of personal service, when so served. C) The Commission and any taxpayer may, by written agreement, provide for any other reasonable means of giving notice. D) All notice shall be in writing. SECTION 16: Assessment and collection of taxes generally, A) (1) The Commission or its designated representatives are authorized and required to make the inquiries, determination, and assessments of the A&P tax, including interest, additions to taxes and assessable penalties, imposed hereby. (2) The assessment shall be made by recording the liability of the taxpayer in the offices of the Commission in accordance with rules or regulation prescribed by the Commission.