Amendment status not verified — confirm the current text below against the official source.
Keeping of accounts and submission of returns. - (1) An owner may be required to keep such accounts and to submit such returns at such intervals and to such authority as may be prescribed. [(2) * * * * * *] (3) * * * * * * (4) If the prescribed authority is satisfied that the tax has not been correctly levied, charged and paid, he may after giving the owner a reasonable opportunity of being heard, proceed to levy the amount of tax due and recover the same.