In any case the department of planning and development of the city, through its officers,
agents, employees, or representatives, may inspect the books of the business for which
the returns are made. The department of planning and development officer shall have
the right to inspect the books or records for the business of which the return was
made in Cartersville, Georgia, and upon demand of the department of planning and development
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 registration currently
existing to do business in the city. Adequate records shall be kept in Cartersville,
Georgia, for examination by the department of planning and development at that 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 one thousand dollars
($1,000.00) plus interest at one and one-half (1½) percent per month will be assessed
for the period delinquent.
