§ 111.062 DUTY TO KEEP BOOKS.
   (A)   Each person who conducts a business taxed under this chapter shall keep all records and books necessary to compute the tax liability.
   (B)   If a person fails to keep books and records as required, the Tax Collector shall make a determination of that person’s tax liability from the information available.
(Prior Code, § 16-53) Penalty, see § 111.999