If any dealer, subject to make and file a return required by any of the provisions
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 rental, or other transactions, taxable
under this article, or otherwise fails to comply with the provisions of this article,
for the taxable period for which said return is made, the tax collector shall give
such dealer fifteen (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 such dealers,
to give testimony or to answer interrogatories, under oath administered by the tax
collector or his assistants, respecting the sale at retail, the use, or consumption,
or distribution, in this town, or lease or rental of tangible personal property or
other transactions, subject to tax, or the failure to make a report thereof, as provided
in this ordinance.
