(a) Mathematical Error. When it appears to the Treasurer that the taxpayer has made a mathematical error (including an overstatement of the credit for the amount paid as estimated tax) the Treasurer shall correct such error and notify the taxpayer, in writing, of the deficiency in tax. The taxpayer shall have fifteen days after receipt of such notice within which to pay such deficiency. If the taxpayer fails to pay such deficiency within fifteen days, the Treasurer shall make an assessment of such deficiency in accordance with Section 753.07 and shall give the taxpayer written notice thereof.
(b) Collection of Balance Due. If a taxpayer files a mathematically correct return which reflects a balance due of any tax administered under this article and if full payment thereof has not been made, the Treasurer shall notify the taxpayer, in writing, of the amount of tax, additions to tax, penalties or interest due. The taxpayer shall have fifteen days after receipt of such notice within which to make payment. If the taxpayer fails to make payment within such fifteen-day period, the Treasurer shall proceed under Section 753.11 to collect the amount due. (Ord. 0-19-87. Passed 4-9-87.)