(A) (1) If the county is dissatisfied with the information filed by, or the amount of tax paid to the county by any taxpayer, or if no application has been filed or no payment or payments of the tax have been made to the county by a taxpayer, the Tax Administrator may compute and determine the amount to be paid, based upon any information available to the county. The amount of tax so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to § 5.03.134, from the date the amount of the tax or any portion thereof became due and payable until the date of payment.
(2) The Tax Administrator shall give to the taxpayer written notice of the determination of deficiency.
(B) If any deficiency in the tax owed is found to have been occasioned by negligence or intentional disregard of this article, an additional penalty of 10% of the amount of the deficiency shall be added, exclusive of other penalties, plus interest as provided in division (A) of this section.
(C) If any deficiency is found to be occasioned by fraud or an intent to evade this article, an additional penalty of 25% of the amount of the determination shall be added, plus interest as provided in division (A) of this section.
(1966 Code, § 21-211) (Ord. 601, § 1(part); Measure H Initiative, adopted 2018)