If any person fails to file any return required by this article at the time required by law or by regulation made under authority of law, or makes and files willfully or otherwise, a false or fraudulent return, the Director of Finance may proceed to make such return from any information available to him whether obtained through testimony or otherwise. The Director of Finance or his delegate, shall have the power to issue subpoenas and subpoenas duces tecum as permitted in West Virginia Code 11-10-5b and therefore may make examinations of the books, records and papers and audit the accounts of any such person, including bank accounts, and may take the evidence, on oath, of any person who he may believe is in possession of any relevant information. As soon as possible after procuring such information as he may be able to obtain as to any person making an incomplete or incorrect return, or failing or refusing to make a return, the Director of Finance shall proceed to assess the tax and shall notify the person assessed of the amount of the tax. The assessment of the tax by the Director of Finance shall be final as to any person who refused to make a return.
(Ord. 95-17. Passed 6-15-95.)