Upon failure to file or produce any books, papers, records, Federal and/or City income tax returns required under Section 1711.02, Chapter 1713, Sections 1723.07 or 1723.08, the Director of the Department of Taxation is authorized to assess the taxpayer a fee as outlined in Section 1715.04(b) for the preparation and distribution of all subpoenas for records and documentation to a third party, plus the actual billed charges of the third party, for compliance and production of the required books, records, Federal and/or City income tax returns or other documentation.
(Ord. 9053-2003. Passed 12-16-03.)