The Village Clerk shall have the power to make an estimated additional assessment, to which shall be added a penalty of 10% of the assessment, against any person who has filed any return as required by this subchapter but who refuses to permit the Village Clerk or a duly authorized deputy, to examine his or her books of account and papers pertaining to the business for which the return was made. The Village Clerk shall promptly thereafter give or send by mail notice of the estimated additional assessment and penalty to that person, together with written notice of the time when and the place where the person may be heard on a petition for reassessment, as hereinafter provided.
(1995 Code, § 39.10) (Ord. 4-1948, passed 1-19-1948)