Sec. 4-2-360. Underpayments from returns.
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If the amount remitted with a return is less than the tax computed from information in such return, the taxpayer shall be notified.
(1) If the underpayment is at least fifteen dollars ($15.00), a notice of assessment shall be issued.
(2) If the underpayment is less than fifteen dollars ($15.00), it shall be added to the tax due for the next reporting period. (Ord. 1263, 2007)