§ 24-90. Deficiency determinations.

(a)

Recomputation of tax. If the finance department is not satisfied with the return or returns of the tax imposed by this article or the amount of such tax required to be paid to the county by any person, it may compute and determine the amount required to be paid upon the basis of any information within its possession or that may come into its possession. One (1) or more than one (1) deficiency determination may be made of the amount due for one (1) or more than one (1) period.

(b)

Interest on deficiency. The amount of the determination, exclusive of penalties, shall bear interest at an annual rate specified by section 2-112. Interest shall be assessed for each month, or fraction thereof, from the twentieth day of the month, following each monthly period for which the amount or any portion thereof should have been returned until the date of payment.

(c)

Offsetting of overpayments. In making a determination, the finance department may offset overpayments for a period or periods against underpayments for another period or periods, against penalties and against the interest on underpayments. The interest on underpayments shall be computed in the manner set forth in section 24-91, subsection (c).

(d)

Penalty for negligence or disregard of rules and regulations. If any part of the deficiency for which a deficiency determination has been made is due to negligence or disregard of rules and regulations, a penalty in accordance with section 2-112 shall be added thereto.

(e)

Penalty for fraud or intent to evade. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade any provisions of this article or other authorized rules and regulations, a penalty of twenty-five (25) percent of the deficiency shall be added thereto.

(f)

Notice of determination; service. The finance department representative shall give to the operator written notice of the determination. The notice may be served personally or by mail; if by mail, service shall be pursuant to O.C.G.A. § 9-11-5 and shall be addressed to the operator at the operator's address as it appears in the records of the finance department. In case of service by mail of any notice required by this article, the service is complete at the time of deposit in the United States post office.

(g)

Time within which notice of deficiency mination to be mailed. Except in the case of fraud, intent to evade this article or authorized rules or regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three (3) years after the last day of the calendar month following the monthly period for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later.

(Code 1976, § 3-2009; Ord. No. 90-15, § 5, 6-12-90)