§ 4.04.810. Time limitations—Exception for failure to file return, fraud or evasion.

A.

In case of any failure to file a return, or the filing of a false or fraudulent return with intent to evade tax, the tax, together with interest and penalties thereon, may be assessed, or proceedings for the collection of such taxes may be begun, at any time.

B.

In case of failure to file a return, the sales tax, use tax, or both may be assessed and collected at any time.

(Code 1981, § 2-4-61(B); Code 1993, § 4.04.810; Ord. No. O-85-109, § 14)