If, upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the city treasurer that within three (3) years immediately preceding receipt by the city treasurer of the application of the taxpayer for a refund, or an audit, or, in the absence of such an application, within the three (3) years immediately preceding the commencement by the city treasurer of such examination:
A. Overpayment: A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due the city within such period of three (3) years shall be credited to the taxpayer's account or shall be allowed with respect to the city treasurer more than three (3) years before the date of such application or examination;
B. Underpayment: A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the city treasurer shall mail a statement to the taxpayer showing the balance due, including separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within ten (10) calendar days of such mailing. (Ord. 958, 7-9-2014)