If the Collector believes that the tax imposed by this article is insufficiently returned by taxpayer, either because the taxpayer has failed to properly remit the tax or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment therefor.
The Collector may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever the Collector ascertains that such assessment is improper or incomplete in any material respect. The Collector may, at any time within the period prescribed for assessment, make a supplemental assessment whenever the Collector ascertains that any assessment is incorrect in any material respect.
The amount of tax, interest and penalties imposed by this article shall be assessed within three (3) years after the date the fourth quarter return for the year in which such tax arose is filed by the taxpayer; provided, that in the case of a false or fraudulent return filed with the intent to evade the tax or in case no return is filed, an assessment may be made at any time.
Assessment shall be served upon the taxpayer either personally or by certified mail, return receipt requested.
(Ord. 2019-07. Passed 12-2-19.)