Ariz. Rev. Stat. § 3-591 (2026)

If a person subject to the fee required by this article fails to make a report and remittance as required, the council shall determine the amount of the fee according to its best information and judgment, which amount so fixed is prima facie correct. The person failing to make the report shall pay the fee within ten days after notice of the amount of the fee so fixed and computed by the council, together with a penalty of five per cent of the amount of the fee. The person may dispute the fee as fixed by the council and request a hearing to determine the amount of the fee and penalty to be imposed. No payment may be made until the council enters its order determining the amount of payment, but the person shall pay the fee and any penalties assessed within ten days of notice of the decision.