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• <br /> • • <br /> 1 Section 6: City Treasurer to investigate returns: If any taxpayer <br /> 2 fails to make his return, or if the City Treasurer is dissatisfied as to the <br /> 3 correctness of the statements made in the return of any taxpayer, said officer <br /> 4 <br /> or his authorized agent, may enter the premises of such taxpayer at any <br /> 5 <br /> reasonable time for the purpose of inspecting his books or records of <br /> 6 <br /> 7 account to ascertain the amount of the tax or to determine the correctness of <br /> 8 such statements, as the case may be, and may examine any person under <br /> 9 oath administered by said officer, or his agent, touching the matters <br /> 10 inquired into, or said officer, or his authorized agent, may fix a time and <br /> 11 place for an investigation of the correctness of the return and may <br /> 12 <br /> issue a subpoena to the taxpayer, or any other person, to attend <br /> 13 <br /> upon such investigation and there testify, under oath administered by said <br /> 14 <br /> officer, or his agent, in regard to the matters inquired into and may, by <br /> 15 <br /> 16 subpoena, require him, or any person, to bring with him such books, record and <br /> 17 papers as may be necessary. <br /> 18 Section 7: Extension of time penalties: The City Treasurer for good <br /> 19 cause shown may extend the time for making and filing any return as required <br /> 20 under this ordinance, and may grant such reasonable additional time within which to <br /> 21 <br /> file such return as he may deem proper. Provided, that any extension in excess <br /> 22 <br /> of 30 days shall be conditioned upon payment of interest of of 1% for each 30 <br /> 23 <br /> days or portion thereof on the amount of the tax from the date upon which said <br /> 24 <br /> 25 tax becomes due. If tax return and/or payment are not received within 15 days of <br /> 26 due date a penalty must be included as follows: If 16 to 45 days delinquent, <br /> 27 10% of the tax with a minimum penalty of $1.00. If 46 to 75 days delinquent, <br /> 28 15% of the tax with a minimum penalty of $2.00. If 76 or more days delinquent <br /> 29 20% of the tax with a minimum penalty of $3.00. <br /> 30 <br /> Section 8: Over or under payment of tax: If the City Treasurer upon <br /> 31 <br /> investigation or upon checking returns finds that the tax paid on any of <br /> 32 <br /> -3- <br />