If any report or notice required by this subchapter to be filed by the producer is not filed or is erroneous, inaccurate or incomplete, the Secretary of the Board of Supervisors may and is hereby authorized and empowered to make a determination of the tax due by the producer upon the information available to him or her, and for this purpose the Secretary of the Board of Supervisors, or any other person appointed by the Board of Supervisors, is authorized to examine the books, papers, tickets, receipts and records of any producer subject to the tax imposed by this subchapter, and to ascertain and assess the tax due thereon.
(Ord. 26, passed 12-13-1967)