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of the City in any court of competent jurisdiction for the amount of the tax, and penalties <br />and interest imposed on such business. <br />2-21-900 Deficiencv determinations. <br />A. If the finance director is not satisfied that a declaration statement filed, as required <br />under the provisions of this chapter, is correct, or that the amount of tax is correctly <br />computed, the finance director may compute and determine the amount to be paid and <br />make a deficiency determination upon the basis of the facts contained in the declaration <br />statement or upon the basis of any information in the City's possession or that may <br />come into the City's possession. <br />B. The City may make more than one deficiency determination of the amount of tax due <br />for a period or periods. <br />C. In the case of a cannabis business which is discontinued, dissolved or otherwise <br />terminated, a deficiency determination may be made at any time within three years <br />thereafter as to any liability arising from engaging in such business whether or not a <br />deficiency determination is issued prior to the date the tax would otherwise be due. <br />D. Whenever a deficiency determination is made, the City will provide 15 calendar days' <br />notice to the licensee. <br />2-21-1000 Tax assessment — Nonpayment — Fraud. <br />------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- <br />A. Under any of the following circumstances, the finance director may make and give <br />notice of an assessment of the amount of tax owed by a cannabis business under this <br />chapter: <br />1. If the licensee has not filed any declaration statement required under the <br />provisions of this chapter; <br />2. If the licensee has not paid any tax due under the provisions of this <br />chapter; <br />3. If the licensee has not, after demand by the finance director, filed a <br />corrected declaration statement or furnished to the finance director <br />adequate substantiation of the information contained in a statement of <br />