(a) If any person shall fail or refuse to make a return, either in whole or in part, or if the Town Recorder has reasonable grounds to believe that any return made is incorrect or is so deficient as not to form the basis of a satisfactory assessment of the tax, he may proceed as he deems best to obtain information on which to base the assessment of the tax. The Town Recorder may, by himself or his duly appointed agent, make examination of the books, records and papers and audit the accounts of any such person, including bank accounts, and may take the evidence, on oath, of any person whom he may believe shall be in possession of any relevant information. As soon as possible after procuring such information as he may be able to obtain as to any person making an incomplete or incorrected return or failing or refusing to make a return, the Town Recorder shall proceed to assess the tax and shall notify the person assessed of the amount of tax. The assessment of the tax by the Town Recorder shall be final as to any person who refuses to make a return.
(b) A separate and complete record of the business of the taxpayer conducted within the Town shall be kept at his place of business and shall not be combined or confused with records of business carried on at other places. The Town Recorder may require the preservation of records for a period not exceeding five years.
(Passed 12-27-51)