Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-68 Inspections of books and records.

    In any case, the city clerk of the city, through its officers, agents, employees or representatives,  may inspect the books of the business for which the returns are made. The city clerk shall have the  right to inspect the books or records for the business of which the return was made in Thomasville, Georgia, and upon demand of the city clerk such books or records shall be submitted for inspection by a representative of the city within thirty (30) days. Failure of submission of such books or  records within thirty (30) days shall be grounds for revocation of the tax certificate currently  existing to do business in the city. Adequate records shall be kept in Thomasville, Georgia, for examination by the city clerk at the officer's discretion. If, after examination of the books or  records, it is determined that a deficiency occurs as a result of underreporting, a penalty of ten (10)  percent of the deficiency and an additional one (1) percent of the deficiency for each month or  fraction thereof that the deficiency was due an unpaid shall be assessed.

(Ord. of 12-27-95(3),  I)