(a) The Town Manager is charged with the enforcement of the provisions of this Article and is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations pertaining thereto.

(b) In the event the purchaser fails or refuses to provide full and complete information regarding the consideration paid for transfer of real property subject to the transfer tax, the Town Manager may obtain an independent appraisal and the transfer tax will be computed on the appraised value as determined by said appraiser, including allocation of consideration between real property and other things of value conveyed contemporaneously when applicable. The cost of said appraisal shall be added to the amount of real estate transfer tax due. (Prior code 3.12.090)