(A) If the Tax Collector determines that a person has not paid the full amount of tax due under this chapter, either for the current license year or for a prior license year, the Tax Collector shall give the person written notice of the deficiency, in accordance with § 111.046.
(B) The notice of deficiency shall specify the total amount of tax due, the section of this chapter upon which the tax is based, any interest due, the balance owed, the manner and time period in which the person may respond to the notice of the deficiency, and the consequences of failing to respond as specified.
(Prior Code, § 16-56)