The Director shall have the power to make an estimated additional assessment, to which shall be added a penalty of ten percent (10%) of the assessment, against any person who has filed any return as required by this Chapter but who refuses to permit the Director or a duly authorized deputy to examine his books of account and papers pertaining to the business for which the return was made. The Director shall promptly thereafter give or send by mail notice of such estimated additional assessment and penalty to such person, together with written notice of the time when and the place where such person may be heard on a petition for reassessment, as hereinafter provided.
(Ord. 850-47. Passed 11-6-47.)