If a taxpayer fails to file a statement, or the chief financial officer has reasonable cause to believe that an erroneous statement has been filed, the chief financial officer may proceed to determine the amount of the tax due and in connection therewith shall make such investigations and take such testimony and evidence as may be necessary; provided, however, that the taxpayer shall be given notice and an opportunity to be heard before any determination is made by the chief financial officer. (Ord. 1303-09, 11-16-2009)