If the administrator has reasonable cause to believe the return or returns of the amount of tax required to be paid to the city by any person under this article is erroneous, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more periods. (Prior code § 23.05.505)