In the event the operator or owner of any mobile home park fails to file a return and the proper remittance within the time prescribed, or if there is reasonable cause to believe that an erroneous statement has been filed, the Tax Collection Office of Garrett County shall proceed to determine the amount due, and in connection therewith make such investigations as may be necessary.
(Res. 2006-9, passed 4-11-06; Am. Ord. 2008-8, passed 4-29-2008; Am. Ord. —, passed 8-25-2009) Penalty, see § 37.027