§ 150-708. Summoning delinquent dealer for examination—Authority of director.

If any dealer subject to make and file a return required by any provision of this article fails to render such return within the time required or renders a return which is false or fraudulent in that it contains statements which differ from the true gross sales, purchases, leases or rentals or other transactions taxable under this article or otherwise fails to comply with the provisions of this article, for the taxable period for which such return is made, the director shall give such dealer 15 days' notice, in writing, requiring such dealer to appear before him or his assistant with such books, records and papers as he may require, relating to the business of such dealer, for such taxable period, and the director may require such dealer or the agents or employees of such dealer to give testimony or to answer interrogatories, under oath administered by the director or his assistants, respecting the sale at retail, the use, consumption, distribution or storage for use or consumption in this city or lease or rental of tangible personal property or other transactions subject to tax or the failure to make report thereof as provided in this article.

(Code 1956, § 56-72)