If any taxpayer fails to make any return required by this chapter, or makes a grossly
incorrect report, or a false or fraudulent report, and the tax collector, in performance
of his duty to ascertain the amount of tax sue, makes an examination of books, records,
or documents, or an audit thereof, or conducts a hearing, or subpoenas witnesses,
the there may be added to the amount of tax found to be due, a specific penalty, in
addition to any other penalty provided in amount as itemized by the collector to compensate
for all costs incurred in making such examination or audit, or in holding such hearing,
or in subpoenaing and compensating witnesses. This specific penalty shall be an obligation
to be collected and accounted for in the same manner as if it were part of the tax
due, and can be enforced either in a separate action or in the same action for the
collection of the tax.
(Ord. No. 10/90, 8-22-90)
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