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The comptroller may determine and assess the amount of any tax due and unpaid, together with applicable interest and penalties, if it appears that:
A. A person has violated any provision of this chapter, or any tax ordinance, or any rule or regulation promulgated under this chapter or any tax ordinance; or
B. The amount of any tax payment or remittance is incorrect because it does not include all taxes due and owing; or
C. Delay will jeopardize the collection of any accrued taxes that are not yet due or payable, and the comptroller declares these taxes to be immediately due and payable; or
D. A final assessment has been issued which did not include all taxes, interest and penalties payable for the periods involved; or
E. Any person by reason of any act or omission, or by operation of law, has become liable for the payment of any taxes, interest or penalties not originally incurred by that person.
The comptroller shall serve written notice of any tax determination and assessment on the person to whom it is issued, demanding payment of all sums due and owing.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982, § 11; Amend Coun. J. 11-8-12, p. 38872, § 30)