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(d) The license inspector is authorized and empowered to summons any person before • him, in the office of the commissioner, and require the production of any or all of such persons' records, books and papers relevant to the matter under investigation. The license inspector is authorized and empowered to make other investigations and audits of the records, books and papers of such person, as the license inspector shall deem proper in order to accurately determine the proper return to be made by such person. If it shall appear that purchases, sales, amount of business or other matters pertinent to the assessment have been incorrectly reported or returned or underestimated, the license inspector and auditor shall make a report to the commissioner who, if he is satisfied that such person has made an incorrect report or return or an underestimate, shall assess such person with the proper city license tax and with such penalty as may be provided for in this chapter. (e) Any person who refuses to (i) furnish to the commissioner of revenue or his designated inspector access to books of account or other papers and records, (ii) furnish information to the commissioner of revenue or his designated inspector relating to the assessment of taxes, (iii) answer under oath questions touching any person's tax liability, or (iv) exhibit to the commissioner of revenue or his designated inspector any subject of taxation liable to assessment by the commissioner of revenue, shall be deemed guilty of a Class 3 misdemeanor. • Each day's refusal to furnish such access or information shall constitute a separate offense. No person other than the taxpayer shall be convicted hereunder, unless such person has willfully failed to comply with a summons properly issued under Virginia Code §58.1-3110. Sec. 14-12. When application due; when tax payable; extensions; penalty and interest for late payment; report and collection of delinquencies.... (e) Interest at the rate of wi; (I Q) eight 8 percent per annum shall be charged on the late payment of the license issuance fee and license tax, from the due date until the date paid without regard to fault or other reason for the late payment. (f) Wherever an assessment of additional or omitted tax by the Commissioner is found to be ert:eneeus incorrect as a result of a final decision in an appeal taken pursuant to section 14-6, a refund shall be made to the taxpayer, consisting of the amount(s) erroneously assessed as well as all interest and any penalties charged and collected on the amount which was erroneously assessed. Interest shall be paid on such refund from the date of payment or due date, whichever is later, at a- the rate of ten (I Q) eight 8 percent per annum. No interest shall be required to be paid on any such refund, if the amount of the refund is ten dollars ($10.00) or less. CJ