(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 § 110.37.
(B) The notice of deficiency shall specify the total amount of tax due; the section of this chapter upon which the tax is based; the amount of tax paid; any interest due; the balance owed; the manner and time period in which the person may respond to the failing to respond as specified.
(2003 Code, § 15-218)