If any person shall fail or refuse to make a return, either in whole or in part, or if the City Treasurer has reasonable ground to believe that any return made is so deficient as not to form the basis of a satisfactory assessment of the tax, he or she may proceed as he or she deems best to obtain information on which to base the assessment of the tax. The City Treasurer may, in person or by duly appointed agent, make examination of the books, records and papers, and audit the accounts of any such person, and may take the evidence, on oath, of any person whom he or she may believe shall be in possession of any relevant information. As soon as possible after procuring such information as the City Treasurer may be able to obtain as to any person failing or refusing to make a return, he or she shall proceed to assess the tax and shall notify the person assessed of the amount of the tax. The assessment of the tax by the City Treasurer shall be final as to any person who refused to make a return.
(Prior Code, § 711.20)