(1) In making a determination that the returns are incorrect, the city recorder may determine the amount required to be paid on the basis of the facts contained in the return or on the basis of any other information.

(2) Deficiency determination may be made on the amount due for one or more than one period. The determined amount shall be payable immediately on service of notice after which the determined amount is delinquent. Penalties on deficiencies shall be applied as provided in NBCC 3.12.090.

(3) In making a determination, the city recorder may offset overpayments that have been made against a deficiency for a subsequent period or against penalties and interest on the deficiency. The interest on the deficiency shall be computed as provided in NBCC 3.12.090. (Ord. 1650 § 10, 1982)