A.   If on the basis of such information as the Treasurer receives pursuant to the last paragraph of § 3.08.420 of this Subchapter, and/or on the basis of such other relevant information that comes into his possession, he determines that the amount of tax due as set forth in the declaration, or as paid, is insufficient, he may recompute the tax due on the basis of such information.
   B.   If the declaration required by § 3.08.420 of this Subchapter is not submitted, the Treasurer may make an estimate of the value of the consideration for the property conveyed and determine the amount of tax to be paid on the basis of any information in his possession or that may come into his possession.
   C.   One or more deficiency determinations may be made of the amount due with respect to any transfer.
('65 Code, § 33D-6) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))