(a) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Director of the Department of Taxation may determine the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(b) Subject to the consent of the Board of Review or pursuant to regulations approved by such Board, the Director shall have the power to compromise any interest or penalty, or both, imposed by Chapter 1715.
(Ord. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94.)