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In the event the records provided by the taxpayer are considered by the tax collector to be inadequate or unsuitable to determine the amount of the tax for which such taxpayer is liable under the provisions of this division, the taxpayer shall either:
(1) Provide such other records as required by this division or regulation; or
(2) Correct or reconstruct the taxpayer's records to the satisfaction of the tax collector.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)