§ 163-11. Duty of Collector.

A. 

It shall be the duty of the Collector to collect and receive the fees, taxes, interest, fines and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.

B. 

If the Collector is not satisfied with the return and payment of tax made by any taxpayer or supposed taxpayer under the provisions of this article, he is hereby authorized and empowered to make a determination of the tax due by such person, based upon the facts contained in the return, or upon any information within his possession or that shall come into his possession, and for this purpose, the Collector, his deputy or his authorized agent is authorized to examine the books, papers and records of any such person to verify the accuracy of a return or payment made under the provisions thereof or to ascertain whether the taxes imposed by this article have been paid. The Collector is hereby authorized and directed to make and keep such records, prepare such forms and take such other measures as may be necessary or convenient to carry this article into effect.

C. 

The Collector may, in his discretion, require reasonable deposits to be made by licensees who engage in a business temporary, seasonal or itinerant by its nature.

D. 

Nothing in the foregoing shall limit the duties and responsibilities otherwise imposed on the Collector by law.