If the Director of Finance believes that any tax administered under this article has been insufficiently returned by a taxpayer, either because the taxpayer has failed to properly remit the tax, or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability and make an assessment therefor including jeopardy and supplemental assessments in accordance with West Virginia Code 11-10-7.
(Ord. 95-17. Passed 6-15-95.)