(1) Where the Revenue Commissioners have reason to believe that the amount of betting duty due and payable to the Revenue Commissioners in respect of one or more months or periods by a person was greater than the amount of duty, if any, paid by him or her, then, without prejudice to any other action which may be taken, they may make an assessment in one sum of the total amount which in their opinion should have been paid, and may serve a notice on the person specifying -
(a) the total amount of the betting duty so assessed,
(b) the total amount of the duty, if any, paid by him or her in relation to the said period,
(c) the total amount so due and payable as aforesaid (having given credit for the amount of any duty referred to in paragraph (b)) and the amount so due and payable is referred to subsequently in this section as the "amount due".
(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