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The Tax Collector may promulgate regulations and issue rules, determinations and interpretations consistent with the purposes of this Article and Article 6 of the Business and Tax Regulations Code as may be necessary and appropriate to apply such Articles in a lawful manner, including provisions for penalties due to fraud, underpayment of taxes, or any evasion of such Articles or the rules and regulations promulgated thereunder.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)