(A) If the City Recorder, upon investigation or upon checking returns, finds that the fee or tax paid on any of them is more than the amount required of the taxpayer, he or she shall refund the amount overpaid by a warrant upon the General Fund.
(B) If the City Recorder finds that the fee or tax paid is less than required, he or she shall send a statement to the taxpayer showing the balance due, who shall within three days pay the amount shown thereon.
(Ord. 247, passed 12-3-1956)