If the Director of Finance believes that the tax imposed by this article has been insufficiently returned by a taxpayer, because the taxpayer has failed to properly remit the tax, has failed to make a return or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment therefor. Assessments shall be served upon the taxpayer either personally or by certified mail. If any certified mail is refused or not claimed, the Director of Finance may make service by first class mail and prepaid postage.
(Ord. 1-7-03.)