1. If the Treasury Department is not satisfied with any report and/or payment of tax made by any operator under the provisions of this Part, the Treasury Department is authorized and empowered to make a determination of the tax due to have been collected by the operator and paid over by the operator to the Treasury Department, based upon the facts contained in the operator's report, or upon any information within the Treasury Department or that shall come into the Treasury Department's possession and, for this purpose, the Treasury Department is authorized to examine the books, papers, tickets, ticket stubs and records of any ()aerator to verify the accuracy of any report or payment made under the provisions of this Part or to ascertain whether the taxes imposed by this Part have been paid.
2. In the event the Treasury Department shall have examined the books and records of any operator and other relevant materials and through such examination shall have determined that the tax stated upon or paid with any report filed by the operator shall be erroneous or otherwise misstated by in excess of ten (10) percent of the tax actually due, exclusive of interest and penalties, or if the examination was conducted because the operator failed, neglected or refused to make a report required under this Part, the cost of such examination shall be borne by the operator and shall be remitted to the Treasury Department upon demand.
(Ord. 392, 12/30/1999, § 1)