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If the town determines that a person has not paid the full amount of tax due under this chapter, either for the current license year or for a prior license year, it shall give the person written notice of the deficiency, pursuant to § 110.36. The notice of deficiency shall specify: the total amount of tax due; the section of this chapter upon which the tax is based; the amount of tax paid; any interest due; the balance owed; the manner and time period in which the person may respond to the notice of the deficiency; and the consequences to the person if he fails to respond as specified.
('72 Code, § 7-4.27)(Ord. 1090, passed 1-12-89)