If any person fails to file any required statement within the time prescribed or if after demand therefor made by Finance Director he fails to file a corrected statement, the Finance Director may determine the amount of license tax due from such person by means of such information as he may be able to obtain. If such a determination is made the Finance Director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Sebastopol, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the Finance Director for a hearing on the amount of the license tax. If such application is made, the Finance Director shall cause the matter to be set for hearing within 15 days before the City Council. The Finance Director shall give at least 10 days’ notice to such person of the time and place of hearing in the manner prescribed above for service of notices of assessment. The council shall consider all evidence produced and shall make findings thereon which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for service of notices of assessment.