§ 110.23 SWORN STATEMENTS.

(A) No sworn statement required to be filed shall be conclusive as to the matters set forth therein. The filing of a sworn statement shall not preclude the Town from collecting any sum of money actually due and payable under this chapter by appropriate action. ('75 Code, § 3-1.410)

(B) If any person shall fail to file any required statement within the time prescribed, or if, after demand thereof made by the License Collector, such person shall fail to file a corrected statement, or if any person subject to the tax imposed by this chapter shall fail to apply for a license, the License Collector shall proceed in such manner as he/she may deem best to obtain the facts and information on which to base his/her estimate of the tax due. In the event such determination is made, the License Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the person so assessed at his/her last known place of address. ('75 Code, § 3-1.411)

(Ord. 1978-279, effective 6-8-78)