If a taxpayer fails to make the return, or if the city finance director is dissatisfied as to the correctness of the return of any taxpayer, the city finance director is empowered and authorized to audit the records of such a taxpayer. Audits shall be on a yearly basis, but only when in the judgement of the finance director an audit is necessary.

Any taxpayer who fails, neglects, or refuses to keep and produce the required books and records is guilty of a civil infraction for each day such failure continues. In addition, said taxpayer is liable for payment of whatever assessment of tax, including interest and penalties, which the department may determine and will be forever barred from questioning and accuracy or correctness thereof.

In addition to other remedies, the city attorney may seek a court order to enforce any departmental subpoena or demand to produce records in any manner authorized by law. (Ord. 98-14 §6, 1998; Ord. 92-7 §10, 1992; Ord. A-657B §12, 1966. Formerly 6.02.120 and 6.90.110).