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~ny person who shall fail or refuse to keep such invoices and records as above provided shall be assessed with and pay a penalty of $25.00~ in addition to the license tax imposed. Section 13. Fine for Failing to File Statement Required ~nd for Making False Statement: Any person subject to the Da~vmenv of a license tax re~uired under this ordinance, who shall fail or refuse to file the statement or statements recuired by this ordinance, or who s.hallmake ~ny false statement in the affidavit requiredby this oridnano% s~h~.!l ~Don con-. viotion thereof be fined not less than $50.00 nor more t~han $500.00 or confined in jail not more tbmn six .months, or both, in the discre- tion of the court or jury. Section 14. _Pro uctton el Records and Fine and Penalt~l for Failure to Produce: Should the Co.mm~ssioner of the Revenue, License inspector~ or any ether Officer of the city charged in eany m~Dmer with the duty of assessiD~ or collecting license taxes, have.raason to betieve~, in case, that the amoum, t of actual or probable purchases, or sales~ o~ actual or probable co~ssions, or the gross or net receipts from business or pmofession, or any other matters that may be pertinent to the assessment of such license tax, have been incorrectly reported or ret~urned, ~e shall mmke a report thereof to the Director of Finance. Thereupon, or in any case in which the Director of Fine_nce shall deem it ad¥1sable, said Director of Finance shall investigate arid ascertain whether such person has ~ade a correct return, and to that end, the said Director of Fine,hoe is autherized ~nd en~owered to s~vmon such person or bis agent before him arid require the ~roduction of any and all of his or its records, books and papers likely to thr~w a~ny light upon the ~atter under investigation, and shall also be authorized and empowered to make, or cause to be ~ade, such ether ~nd further investi- gations~ emsrainations and audits of the records, books ~ papers of such person as he shall deem proper and in order to accurately deter- mine the proper return to be made by such person. If it shall appear tb~at such p,~rcb~ses, sales~ commissions, re- ceipts or other matters pertinent to said assessvae~t have been incor- rectly reported or returned, said Director of Firzance s~hatl direct the Commissioner of the Reveu~ue ye assess such person '~th the proper city license tax. ~z !~ shall appear' that such purchases, sales, commfssions, receipts or other matters pertinent to said assessment have been ~ll- fully incorrectly reuorted or returned, such person shall pay~ in add- ition to such Lnoreased license tax assessed, a permtty of 25% of such -6-