If the collector of business taxes believes that any tax administered under this subchapter has been 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 or she may proceed to investigate and determine or estimate the tax liability and make an assessment therefor including jeopardy and supplemental assessments in accordance with W. Va. Code 11-10-7.
(Ord. passed 12-18-1998)