(a) If, as a result of investigation conducted by the Clerk-Treasurer, a return is found to be incorrect, the Clerk-Treasurer is authorized to assess and collect any underpayment of tax withheld at the source or any underpayment of tax owing by any taxpayer with respect to earnings or net profits or both. If no return has been filed and a tax is found to be owing, the tax actually owing may be assessed and collected with or without the formality of obtaining a delinquent return from the employer or taxpayer.
(b) Should it be disclosed, either as a result of an investigation by the Clerk-Treasurer or through the medium of the filing of a claim or petition for a refund or credit, that an overpayment has been made, the Clerk- Treasurer will refund such overpayment.
(c) The employer will in every instance be required to pay the full tax which should have been withheld, even though he or she may fail to withhold from the employee. If too much has been withheld, the excess shall be refunded by the employer to the employee. While the withholding agent (i.e. the employer) will be expected to maintain complete records of such adjustments with the employees, any such adjustment made during any month will not need to be reflected in the withholding return or disclosed by schedules or statements thereto attached.
(d) In those cases in which too much has been withheld by an employer from an employee and remitted to the Clerk-Treasurer and there has been a termination of the employee-employer relationship, the taxpayer (i.e. the employee) may obtain an adjustment by application to the Clerk-Treasurer.
(Ord. 654. Passed 12-5-78.)