§ 4.66.560. Tax assessment - Authorized when - Nonpayment - Fraud.

A.

Under any of the following circumstances, the director may make and give notice of an assessment of the amount of tax owed by a person under this chapter:

1.

If the person has not filed any statement or return required under the provisions of this chapter;

2.

If the person has not paid any tax due under the provisions of this chapter;

3.

If the person has not, after demand by the director, filed a corrected statement or return, or furnished to the director adequate substantiation of the information contained in a statement or return already filed, or paid any additional amount of tax due under the provisions of this chapter;

4.

If the director determines that the nonpayment of any business tax due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to penalties and interest otherwise stated in this chapter.

B.

The notice of assessment shall separately set forth the amount of any tax known by the director to be due or estimated by the director, after consideration of all information within the director's knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this chapter, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.

(Measure U (Ord. 2010.2), adopted by electorate, 11-2-10)