(A) When it appears to the Finance Director that the taxpayer has made a mathematical error, the Finance Director shall correct such error and notify the taxpayer, in writing, of the deficiency in the tax. The taxpayer shall have 15 days after receipt of such notice within which to pay such deficiency. If the taxpayer fails to pay such deficiency within 15 days, the Finance Director shall make an assessment of such deficiency in accordance with § 791.28 and shall give the taxpayer written notice thereof.
(B) If a taxpayer files a mathematically correct return which reflects a balance due of the tax administered under this article, and if full payment thereof has not been made, the Finance Director shall notify the taxpayer, in writing, of the amount of tax, penalties and interest due. The taxpayer shall have 15 days after receipt of such notice within which to make such payment. If the taxpayer fails to make payment within such 15-day period, the Finance Director shall proceed to collect the amount due.
(Ord. 1276, passed 6-29-00)