(1) Where the Revenue Commissioners have reason to believe that a person was liable to remit betting duty in relation to any month or period and the person has not remitted any duty in relation to that month or period, they may -
(a) estimate the amount of duty which should have been remitted by the person in accordance with section 70 within the month or period specified by the Revenue Commissioners, and
(b) serve notice on the person of the amount so estimated.
(2) Where a notice is served under subsection (1) on a person, the following provisions shall apply:
(a) the person may, if he or she claims that he or she is a person who is not liable to remit any betting duty for the month or period to which the notice relates, appeal in accordance with sections 145 and 146 of the Finance Act, 2001, and the Appeal Commissioners decision shall be final and conclusive,
(b) on the expiration of the periods provided for in sections 145 and 146 of the Finance Act, 2001, if no appeal is lodg