149.190. Failure to pay--assessment--penalty--unlicensed wholesalers or retailers, sales by

1. If the director is not satisfied that the report filed or the amount of tax paid is accurate, he may, after investigating and upon finding such inaccuracy, make an assessment of tax due based upon such investigation.  The director shall give written notice by registered or certified mail to the person of the assessment, addressed to the person at his last known address.
2. If a person fails to file any return required by section 149.170 , the director shall make an estimate, based upon information available to him, for the period for which the person failed to file the return and, upon the basis of the estimate, shall assess the tax due from such person.  The director shall give to the person written notice of the assessment by registered or certified mail to the person's last known address.
3. Any person responsible for the tax imposed in section 149.160 who fails to pay such tax within the time and manner required by law, shall pay, as part of the tax imposed, a penalty equal to twenty-five percent of the tax liability, and the tax shall bear interest at the rate established in section 32.065 .
4. Any person not possessing a valid tobacco products license selling tobacco products at retail within the state, when such tobacco products have not been purchased from a licensed wholesaler, shall be subject to all applicable provisions of subsections 1 to 3 of this section.  Such person shall also be assessed an additional penalty equal to one hundred percent of the tax owed.
5. Any person, other than a licensed wholesaler, making sales of tobacco products to unlicensed retailers in the state shall be subject to all applicable provisions of subsections 1 to 3 of this section.  Such person shall also be assessed an additional penalty equal to one hundred percent of the tax owed.