A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a business tax certificate, the collector may determine the amount of business tax due from such person by means of such information as he may be able to obtain.

B. If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any business tax due by means of any relevant information he may be able to obtain. (Ord. 3371 § 1, 1991)