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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 chapter, it is the responsibility of the taxpayer either:
(a) To provide such other records required by this chapter or regulation; or
(b) To correct or to reconstruct his or her records, to the satisfaction of the tax collector.
(Ord. No. 11219, § 1, 12-9-14, eff. 1-1-15)