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though it is not then known which assessment is correct and which <br />• is erroneous. <br />Section 14-9. Appointment and general powers and duties of <br />license inspector and deputies. <br />(a) The Commissioner of the Revenue shall designate some <br />person in his office to act as license inspector of the city, and <br />may designate such other persons in his office to act as deputy <br />license inspectors as he may deem necessary and proper. The <br />license inspector and all deputy license inspectors shall at all <br />times be under the supervision and control of the Commissioner. <br />(b) The license inspector and deputy license inspectors shall <br />ascertain the name of each person engaged in conducting any <br />business, occupation, profession or other activity in the city <br />without having obtained a license therefor pursuant to this <br />chapter. <br />(c) The license inspector and deputy license inspectors shall <br />have the power and right, at all reasonable time's, to examine the <br />books and records of any taxpayer liable for taxes assessable under <br />this chapter, with respect to the possible liability of any person <br />using the facilities of such taxpayer, as well as with respect to <br />the liability of the taxpayer whose books and records are so <br />examined. <br />• (d) The license inspector is authorized and empowered to <br />summons any person before him, in the office of the Commissioner, <br />and require the production of any or all of such persons' records, <br />books and papers relevant to the matter under investigation. The <br />license inspector is authorized and empowered to make other <br />investigations and audits of the records, books and papers of such <br />person, as the license inspector shall deem proper in order to <br />accurately determine the proper return to be made by such person. <br />If it shall appear that purchases, sales, amount of business or <br />other matters pertinent to the assessment have been incorrectly <br />reported or returned or underestimated, the license inspector and <br />auditor shall make a report to the Commissioner who, if he is <br />satisfied that such person has made an incorrect report or return <br />or an underestimate, shall assess such person with the proper city <br />license tax and with such penalty as may be provided for in this <br />chapter. <br />• <br />(e) Every person who shall fail to appear before the license <br />inspector or, appearing, fails or refuses to produce such records, <br />books and papers, when duly summoned, or shall refuse to permit the <br />license inspector and auditor to make such other and further <br />investigation and audit of such books and papers as aforesaid, <br />shall be guilty of a Class 1 misdemeanor. <br />Page 15 of 34 <br />