173.08 DETERMINATION OF TAX DUE .

   If any person required to collect and remit the tax imposed by this chapter fails to file a statement and a remittance, or if the Village Tax Collector has reasonable cause to believe that an erroneous statement has been filed, the Village Tax Collector may proceed to determine the amount due to the Municipality and in connection therewith shall make such investigations and take such testimony and other evidence as may be necessary, provided that notice and opportunity to be heard is given any person who may become liable for the amount owing prior to any determination by the Village Tax Collector.

(Ord. 74-46. Passed 10-21-74.)