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its records, books and papers likely to throw any light upon the matter under investigation, and shall also be authorized and empowered to make, or cause robe made, such ether and further investigations, examinations and afidits of the records, books and papers of such person as he shall deem proper, and in order to accurately determine the proper return to be made by such person. If it shall appear that such purchases, sales, commissions, receipts or other matters pertinent to said assessment have been incor- rectly reported o~ returned, said Director of Finance shall direct the Commissioner of the Revenue to assess such person with the proper city license tax. And if it shall appear that such purchases, sales, commissions, :~ receipts or other matters pertinent to said assessment have been will- :i~' £~lly incorrectly reported or returned, such person shall pay, in addi- '4~ tlon to such increased Iicense tax assessed, a penatty of 25% of such increased assessment. Any incorrect report or return shall be deemed £acie willful. Any person who shall fai~ To appear before said Director of Finance and produce such records, books .and papers, when duly or who shall refuse to permit said Director of Finance to make or to be made such other and further investigation and audit of said books and papers, shall, upon conviction thereof, be fined not less than $25 nor more than $500.00. I~S. Assessment of Additional License Taxes: Whenever the License Inspector or any other officer of the city charged in any manner with the duty of assessing or collecting license taxes shall ascertain that any person should be assessed with any additional license tax or taxes, pursuant to the previsions of this ordinance, it shall be his duty to report the same, together with the amount thereof, to the Commissioner of the Revenue, who shall thereupon assess such person with such additional license tax or taxes as may be so reported to him to be due. The Commissioner of the Revenue shall mail a copy'of such assessment to the person against whom assessed, and shall also transmit a copy thereof to the City Treasurer. In the event the said additional license tax or taxes so asses- ed shall not have been paid within thirty;days after such assessment, the City Treasurer shall-transmit the same to She City Attorney for collection, Section 16. Display of L!cen~se: :ax or obtain any tag i . 1 keep the license~ ~ !