Boonville Arbitrary assessments and penalties ordinance (§ 10-15)

(a) If a licensee fails to make a return when due, or having made a return fails to pay when due, or it be found upon inspection or audit that any return made by a licensee during the previous three years failed to include the correct range of gross receipts, the city clerk may, in addition to all other penalties, determine the true facts by the best information that he can obtain, and shall arbitrarily double the value or amount thereof; and it shall be the duty of the merchant, manufacturer, wholesaler, or service occupation to pay his license fee on such arbitrary assessment of the range of gross sales and/or the range of gross receipts in addition to all other penalties provided for delinquencies.

(b) In case the city clerk is satisfied that the failure to make return and to pay the license fee within the proper time was inadvertent and not willful he may accept payment of the license fee upon a proper return, verified by the licensee, with such penalties for delinquency as may have accrued thereon and waive the double assessment.