§ 20-225. Late or fraudulent return by dealer; notice to appear before treasurer; hearing.

If any dealer subject to make and file a return required by any of the provisions of this article, fails to render the return within the time required, or renders a return which is false or fraudulent, in that it contains statements which differ from the true gross sales, purchases, leases or rentals, or other transactions, taxable under this article, or otherwise fails to comply with the provisions of this article, for the taxable period for which the return is made the treasurer shall give such dealer fifteen (15) days notice in writing, requiring the dealer to appear before him or his assistant, with such books, records and papers as he may require, relating to the business of the dealer, for the taxable period; and the treasurer may require the dealer, or the agents or employees of the dealer, to give testimony or to answer interrogatories, under oath administered by the treasurer or his assistant, respecting the sale at retail, the use, or consumption or distribution, or storage for use or consumption in this city, or lease or rental of tangible personal property, or other transactions, subject to tax, or the failure to make report thereof, as provided in this article.

(Ord. No. 173, § 9.10, 11-10-78)