§ 74-189. Deficiency determinations.

(a)

Recomputation of tax; authority to make; basis of recomputation. If the director of finance is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the county by any person, the director of finance may compute and determine the amount required to be paid upon the basis of any information within the director of finance's possession or that may come into the director of finance's possession. One or more than one deficiency determinations may be made of the amount due for one or more than one period.

(b)

Interest on deficiency. The amount of the determination, exclusive of penalties, shall bear interest at the rate of three-quarters of one percent per month, or fraction thereof from the twentieth day after the close of the monthly period for which the amount or any portion thereof should have been returned until the day of payment.

(c)

Offsetting of overpayments. In making a determination, the director of finance may offset overpayments for a period or periods against underpayments for another period or periods, against penalties, and against the interest on underpayments. The interest on underpayments shall be computed in the manner set forth in section 74-190(c).

(d)

Penalty; negligence or disregard of rules and regulations. If any part of the deficiency for which a deficiency determination has been made is due to negligence or disregard of this chapter or other rules and regulations, a penalty of 15 percent of the amount of such deficiency shall be added thereto.

(e)

Penalty for fraud or intent to evade. If any part of the deficiency for which a deficiency determination is made due to fraud or an intent to evade any provisions of this article or other authorized rules and regulations, a penalty of 25 percent of the deficiency shall be added thereto.

(f)

Notice of director of finance's determination; service of. The director of finance or a designated representative thereof shall give to the operator written notice of his determination. The notice may be served personally or by mail; if by mail, service shall be pursuant to O.C.G.A. § 9-11-4 and shall be addressed to the operator at his address as it appears in the records of the director of finance. In case of service by mail of any notice required by this chapter the service is complete at the time of deposit in the United States post office.

(g)

Time within which notice of deficiency determination to be mailed. Except in the case of fraud, intent to evade this article, or authorized rules or regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the twentieth day of the calendar month following the monthly period for which the amount is proposed to be determined, or within three years after the return is filed, whichever period should last expire.

(Code 1983, § 33-6-9; Res. No. 06-0472, 5-3-06)