If the Treasurer believes that the tax imposed by this article is insufficiently returned by a taxpayer, either because the taxpayer has failed to properly remit the tax or has failed to make a return or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment therefor.
The Treasurer shall give the taxpayer written notice of the assessment. Unless the taxpayer, within ten days after service of the notice, serves upon the Treasurer a written petition verified under oath by the taxpayer, setting forth with definitiveness and particularity the items of the assessment objected to, together with the reasons for the objections, the assessment shall become conclusive and the amount thereof shall be payable at the end of the ten day period.
If a petition is served as aforesaid, the Treasurer shall assign a time and place for the hearing of same and shall give the petitioner at least five days written notice thereof; the hearing shall be informal and may be conducted by an examiner designated by the Treasurer. Within a reasonable time after the hearing, the Treasurer shall give the petitioner written notice of the decision.
Within fifteen days after the taxpayer has been given written notice of the decision, the taxpayer may appeal to the County Circuit Court and all proceedings shall be in accordance with the provisions of West Virginia Code Article 11-10 relating to appeals from decisions of the State Tax Commissioner. Unless an appeal is taken within the fifteen day period, the Treasurer's decision shall be final.
(3-27-75)