If the city finance director, upon investigation or upon checking returns, finds that the tax paid on any of them is more than the amount required of the taxpayer, the finance director shall refund the amount overpaid by a warrant from the respective funds in proportion to the allocation of the taxes paid to each fund. If the finance director finds that the tax is less than required, the finance director shall mail a statement to the taxpayer showing the balance due, and the taxpayer shall within ten days of receiving the statement pay the amount shown thereon to the city. (Ord. 98-14 §7, 1998; Ord. 92-7 §11, 1992; Ord. A-657B §14, 1966. Formerly 6.02.140).