§ 18-168. Collector to ascertain true cost of imported goods and assess tax when dealer's invoice does not reflect same.

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In the event the dealer has imported tangible personal property and he fails to produce an invoice showing the cost price of the articles which are subject to tax, or the invoice does not reflect the true or actual cost price, then the tax collector shall ascertain, in any manner feasible, the true cost price and assess and collect the tax with interest, plus penalties, if such have accrued, on the true cost price as assessed by him. The assessment so made shall be considered prima facie correct, and the burden shall be on the dealer to show the contrary.

(Ord. of 8-1-61, § 8(b); Ord. No. 8-1992-1, § 9.08, 8-10-92)

                    
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