If on the basis of such information as the director receives pursuant to the last paragraph of Section 3.16.080 of this chapter and/or on the basis of such other relevant information that comes into his possession, he or she determines that the amount of tax due as set forth in the declaration, or as paid, is insufficient, he or she may recompute the tax due on the basis of such information.
If the declaration required by Section 3.16.080 of this chapter is not submitted the director may make an estimate of the value of the consideration for the property conveyed and determine the amount of tax to be paid on the basis of any information in 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 with respect to any transfer. (Prior code § 41.09.135)