9612 - Arbitrary assessment to prevent tax avoidance.

     § 9612.  Arbitrary assessment to prevent tax avoidance.        If the department ascertains that a person designs quickly to     depart from this Commonwealth, or to remove therefrom his     property or any property used by him in operations subject to     this chapter, or to discontinue business, or to do any other act     tending to prejudice or render wholly or partly ineffectual     proceedings to assess or collect such tax, whereby it becomes     important that such proceedings be brought without delay, the     department may immediately make an arbitrary assessment of the     amount of tax due, whether or not any report is then due by law,     and may proceed under such arbitrary assessment to collect the     tax, or compel security for the tax, and thereafter shall cause     notice of such finding to be given to the motor carrier,     together with a demand for an immediate report and immediate     payment of the tax.        Cross References.  Section 9612 is referred to in section     9614 of this title.