If any person fails to file any return required by this subchapter at the time required by law or by regulation made under the authority of law, or makes and files willfully or otherwise, a false or fraudulent return, the collector of business taxes may proceed to make such return from any information available to him or her, whether obtained through testimony or otherwise. The collector of business taxes, or his or her delegate, shall have the power to issue subpoenas and subpoenas duces tecum as permitted by W. Va. Code 11-10-5b and therefore may make examinations of the books, records, and papers and audit the accounts of any such person, including bank accounts, and may take the evidence, on oath, of any person who he or she may believe is in possession of any relevant information. As soon as possible after procuring such information as he or she may be able to obtain as to any person making an incomplete or incorrect return, or failing or refusing to make a return, the collector of business taxes shall proceed to assess the tax and shall notify the person assessed of the amount of the tax. The assessment of the tax by the collector of business taxes shall be final as to any person who has refused to make a return, subject to the provisions for appeal as set forth in § 39.044.
(Ord. passed 12-18-1998)