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If, upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the City Manager that within three years immediately preceding receipt by the Director of Finance of the application by the taxpayer for a refund, or an audit, or, in the absence of such an application, within the three years immediately preceding the commencement by the Director of Finance of such examination:

(1) A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the City within such period of three years shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to any excess tax or fee paid to the Director of Finance more than three years before the date of such application or examination;

(2) A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the Director of Finance shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within 10 calendar days of such mailing. [Ord. 1703 § 10, 1975; Code 1970 § 9.28.100.]