(a) An application for a refund of disputed tax must be made within 60 days after the date upon which payment of the tax to the finance director by the employee, or deduction of the tax from the wages of the employee by the employer, is made. Such application shall be supported by an affidavit of the applicant, along with a receipt of payment issued by the City or a certificate of deduction issued by the employer, and shall be made upon such forms as shall be prescribed and furnished by the finance director, which forms shall contain such information as the finance director shall prescribe.

(b) Upon receipt of an application for refund, the finance director shall examine the same, render a decision thereon, and give notice of such decision to the applicant by written order. If the applicant is found to be exempt from the tax imposed by this article, a refund shall be made in an amount equivalent to the tax paid under dispute, plus interest computed at an annual rate equal to the average earnings rate on the investment portfolio of the city for the preceding month.

(c) An aggrieved applicant may petition in writing to the finance director for a hearing regarding his or her claim within 20 calendar days of denial of refund, which hearing shall be conducted in accordance with the procedures set forth in this article. After such hearing, the final decision of the finance director shall be subject to review by the courts as provided in this article.

(d) The right of any person to a refund under this article shall not be assignable.

(e) It shall be unlawful for any applicant for a refund or any other person to make any false statement in connection with an application for a refund of this tax.

(f) If any person is convicted of a violation of subsection (e) of this section, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully. The finance director is hereby empowered and directed to bring appropriate action for the recovery of any such refund. (Code 1979, § 36-161)