PUBLIC LAWS-CH. 258-JULY 16. 1947 TITLE XII-ASSESSMENT AND COLLECTION; TIME OF PAYMENT SEC. 1 . DUTIES OF AssEssoR. -T he Assessor is hereby required to administer the provisions of this article. As soon as practicable after the return is filed, the Assessor shall examine it and shall determine the correct amount of tax. SEC. 2 . STATEMENTS AND SPECIAL RETURNs.- Every person upon whom the duty is imposed by this article to file any applications, returns, or reports or who is liable for any tax imposed by this article shall keep such records, render under oath such statements, and comply with such rules and regulations as the Assessor from time to time may prescribe. Whenever the Assessor deems it necessary, he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as he believes sufficient to show whether or not such person is liable to tax under this article and the extent of such liability. SEC. 3. EXAMINATION OF BooKS AND WITNESSEs. - T he Assessor, for the purpose of ascertaining the correctness of any return filed here- under, or for the purpose of making an estimate of the taxable income of any taxpayer, is authorized to examine any books, papers, records, or memoranda of any person bearing upon the matters required to be Summonsetc. included in the return and may summon any person to appear and produce books, records, papers, or memoranda bearing upon the mat- ters required to be included in the return, and to give testimony or answer interrogatories under oath respecting the same, and the Assessor shall have power to administer oaths to such person or per- sons. Such summons may be served by any member of the Metropolitan Police Department. If any person having been personally summoned shall neglect or refuse to obey the summons issued as herein provided, then, and in that event, the Assessor may report that fact to the District Court of the United States for the District of Columbia, or one of the justices thereof, and said court or any justice thereof hereby is empowered to compel obedience to such summons to the same extent Penalty. as witnesses may be compelled to obey the subpenas of that court. Any person in custody or control of any books, papers, records, or memo- randa bearing upon the matters required to be included in such returns, who shall refuse to permit the examination by the Assessor or any person designated by him of any such books, papers, records, or memo- randa, or who shall obstruct or hinder the Assessor or any person designated by him in the examination of any books, papers, records, or memoranda, shall upon conviction thereof be fined not more than Prosecutions. $300. All prosecutions under this section shall be brought in the municipal court of the District of Columbia on information by the Corporation Counsel of the District of Columbia or any of his assist- ants in the name of the District of Columbia. SEC. 4 . RETURN BYAss8EsoR. -If any person fails to make and file a return at the time prescribed by law or by regulations made under authority of law, or makes, willfully or otherwise, a false or fraudulent return, the Assessor shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return so made and subscribed by the Assessor shall be prima facie good and sufficient for all legal purposes. Notioe to texpyer. SEC. 5. DI)TEBMNATION AND ASSEssMENT oF DEFIcnENCr.-If a deficiency in tax is determined by the Assessor, the taxpayer shall be notified thereof and given a period of not less than thirty days, after such notice is sent by registered mail, in which to file a protest and show opportunlty for cause or reason why the deficiency should not be aid. Opportunity for hearing shall be granted by the Assessor, and a inal decision thereon shall be made as quickly as practicable. 352 [61 STAT.
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