Sec. 130-475. Investigation of taxpayer's books.
(a) For the purpose of ascertaining the correctness of a return, or of determining the amount of tax due from any person, the finance director may:
(1) Conduct investigations and hearings concerning any matters covered by this article;
(2) Examine any relevant books, papers, records or memoranda of any such person;
(3) Require the attendance of such person, any officer, agent, or employee thereof, or any person having knowledge of such matters; and,
(4) Take testimony under oath administered by the director and require proof for such person's information.
(b) If, as a result of any audit or investigation of a taxpayer's records, taxes are found to be due and owing under this article, a notice of assessment shall be issued to such taxpayer by the finance director. Such taxes, including penalty and interest thereon, shall become due and payable within 20 days after the date upon which the notice of assessment is issued; provided, however, that within such 20-day period, the taxpayer may petition the finance director for a hearing on such assessment as provided in this article. (Code 1979, § 36-165)