(a) If any person fails or refuses to make a return either in whole or in part, or if the Recorder has reasonable grounds to believe that any return made is incorrect or 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 Recorder may, by himself, herself or his or her duly appointed agent, make examinations of the books, records and papers and audit the accounts of any such person, including bank accounts, and may take the evidence, on oath, of any person who he or she may believe shall be in possession of any relevant information.
(b) As soon as possible after procuring such information as he or she may be able to obtain as to any person making an incomplete or incorrect return, or failing or refusing to make a return, the Recorder 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 Recorder shall be final as to any person who refused to make a return.
(Ord. passed 6-30-1971; Ord. 1990-05, passed 6-12-1990)