(A) Whenever the Finance Officer shall be of the opinion that the statement returned by the person applying for the license is not a true statement of the quarterly sales, he or she shall report to the City Clerk, who shall inform the City Council that in his or her opinion the statement or the return is not true.
(B) 1. Upon such report being received, or on its own motion, the City Council shall cite the person applying for such license to appear and show cause why the license of such person should not be fixed at an amount greater than the statement or return would indicate the person is liable for.
2. Such citation shall be served by the Chief of Police or by registered mail at least five days prior to the time of the hearing of the matter by the City Council.
(C) If, upon the date set for the hearing of the citation, the person rendering a statement complained of by the Finance Officer shall produce his or her books and verify the statement furnished the Finance Officer, the City Council shall direct the Finance Officer to issue a license to such person in conformity to the statement furnished by the person; but, if such person shall refuse to verify the statement so furnished, or if it shall develop that the statement furnished is not a true statement, the City Council shall fix upon an amount to be paid for the license by the person equal to twice the amount which the City Council shall conclude the person would be liable for under the provisions of this chapter.
(Ord. 284, passed 6-13-1985)