If any person required to collect and remit the tax imposed by this article fails to file a statement and a remittance or if the county has reasonable cause to believe that an erroneous statement has been filed, the county may proceed to determine the amount due the county and in connection therewith shall make such investigations and shall take testimony and other evidence as may be necessary; provided, however, that notice and opportunity to be heard be given by the county.
(1959 Code, § 39-27) (Ord. 77-21-98, 12-19-1977; Ord. 14-23-678, 11-13-2014)