§ 62-87. Inspection of books and records.

In any case, the city manager, through his officers, agents, employees or representatives, may inspect the books of the business or person for which tax returns are made. The revenue collection officer shall have the right to inspect the books or records for the business of which the return was made in the city; and upon demand of the city manager, such books or records shall be submitted for inspection by a representative of the city within 30 days. Failure of submission of such books or records within 30 days shall be grounds for revocation of the tax registration currently existing to do business in the city. Adequate records shall be kept in the city for examination by the city manager at his discretion. If after examination of the books or records it is determined that a deficiency occurs as a result of underreporting, a penalty of ten percent of the tax due over 90 days as set forth in O.C.G.A. §§ 48-2-40 et seq. and 48-13-6 et seq. will be assessed for the period delinquent.

(Ord. No. 94-1212, § 23, 12-12-94)