The Treasurer or Auditor shall have the power to make an estimated additional assessment to which shall be added a penalty of ten percent of the assessment, against any person who has filed any return as required by this chapter but who refuses to permit the Treasurer or Auditor, to examine his books of account and papers pertaining to the business for which the return was made. The Treasurer or Auditor shall promptly thereafter give or send by mail, notice of such estimated additional assessment and penalty to such person, together with written notice of the time and place where such person may be heard on a petition for reassessment.
(Ord. 80-7430. Passed 3-19-80.)