If the Tax Collector determines that a person has not paid the full amount of tax due under this chapter, either for the current license year or a prior license year, he or she shall give the person written notice of the deficiency, pursuant to § 110.40 of this chapter. The notice of deficiency shall specify: the total amount of tax due; the section of this chapter upon which the tax is based; the amount of tax paid; any interest due; the balance owed; the manner and the time period in which the person may respond to the notice of the deficiency; and the consequences to the person if he or she fails to respond as specified.
(Prior Code, § 110.62)