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• <br />§ 16A-21 CHARLOTTESVILLE CITY CODE § 16A-22 <br />engaged in such business or profession before him for exam- <br />ination under oath, and require the production of any books, <br />accounts, or records of such person, firm or corporation for <br />inspection by the license inspector. <br />The license inspector is further authorized and empowered <br />to make such other and further investigations, examinations <br />and audits of the records, books and accounts of such person, <br />firm or corporation as he shall deem proper in order to deter- <br />mine accurately the amount of license taxes properly payable. • <br />If it shall appear that purchases, sales or amount of busi- <br />ness or any other matter pertinent to the assessment of license <br />taxes have been incorrectly reported or returned, the in- <br />spector shall report his findings to the director of finance, <br />who shall, if he be satisfied that an incorrect report or return <br />has been made, direct the commissioner of revenue to assess <br />a proper license tax in accordance with the findings of the <br />inspector. <br />Any person, firm or corporation who shall fail to appear be- <br />fore the inspector to produce such records, books and papers, <br />when duly summoned or shall refuse to permit the inspector <br />to make such other and further investigation and audit of the <br />books and papers as aforesaid, shall upon conviction thereof <br />be fined not less than ten dollars nor more than two hundred <br />dollars. <br />In performance of the duties hereby imposed, the license <br />inspector shall be subject to the supervision and direction of <br />the director of finance. (4-7-69, § 90.) <br />Sec. 16A-21. Compliance with zoning regulations. <br />The commissioner of revenue shall not knowingly issue a <br />license for conducting any business, profession, trade or occu- <br />pation at a location where the conduct of such business, pro- <br />fession, trade or occupation is prohibited by the zoning laws <br />of the city. (4-7-69, § 90.) <br />Sec. 16A-22. Penalty for violation of chapter; repeal of con- • <br />flicting provisions. <br />If any person subject to the payment of a license tax re- <br />quired under this chapter, shall fail or refuse to file the <br />statement or statements required by this chapter, or who shall <br />make any false statement in the affidavit required by this <br />238.10 <br />Supp. # 12, 8-69 <br />1� <br />