(A)   If the Tax Collector determines that a person has not paid the full amount of tax due under this chapter, either for the current license year or for a prior license year, he or she shall give the person written notice of the deficiency, pursuant to § 111.14.
   (B)   The notice of deficiency shall specify:
      (1)   The total amount of tax due;
      (2)   The section of this chapter upon which the tax is based;
      (3)   The amount of tax paid;
      (4)   Any interest due;
      (5)   The balance owed;
      (6)   The manner and time period in which the person may respond to the notice of deficiency; and
      (7)   The consequences to the person if he or she fails to respond as specified.
(1981 Code, § 8-28)