If the Director of Finance believes that the tax imposed by this article is insufficiently returned by a taxpayer, either because the taxpayer has failed to properly remit the tax or 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.
The Director of Finance may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever the Director ascertains that such assessment is improper or incomplete in any material respect.
The Director of Finance may, at any time within the period prescribed for assessment, make a supplemental assessment whenever he ascertains that any assessment is imperfect or incomplete in any material respect. (Ord. 0-1052. Passed 1-14-03.)