5.12.025 ASSESSMENT OF CORRECT TAX.

The Tax Collector may review any return filed pursuant to this chapter and may request or inspect any documents or accounts as provided for in this title or in rules and regulations promulgated pursuant to this title to determine what the correct tax due is. If the Tax Collector determines that too much tax was paid, he or she shall cause the overpayment to be paid to the business affected within 10 days. If he or she determines that too little tax was paid, he or she shall require immediate payment of the additional amount due, plus a penalty of fifty percent of the additional amount due. If the payment is not made within ten days of notice to the business of the additional amount due, the Tax Collector shall report the matter to the tax review committee pursuant to Chapter 5.18.