In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Finance Director may determine the amount of tax appearing to be due the municipality from the taxpayer, and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(‘74 Code, § 93.52) (Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)