Deficiency determination — Determination without return

If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or beverage wholesaler fails to file a return or application or to keep records described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or fees paid to the tax administrator, the tax administrator may compute and determine the amount required by this chapter to be paid to the tax administrator upon the basis of the facts contained in the returns or applications that have been filed or upon the basis of any information in the tax administrator’s possession or that may come into the tax administrator’s possession.