The tax administrator, or duly authorized agents, may make any examination of accounts, records, stocks, facilities and equipment of dealers, service stations and other persons engaged in storing, selling or distributing motor vehicle diesel fuel or other petroleum product or products within the city of Talent, as well as any other investigations the tax administrator considers necessary in carrying out the provisions of TMC 3.35.020 through 3.35.270. If the examinations or investigations disclose that any reports of dealers or other persons filed with the tax administrator pursuant to the requirements of this chapter, have shown incorrectly the number of gallons of motor vehicle diesel fuel distributed, or the tax accruing on the fuel, the tax administrator may make such changes in subsequent reports and payments of such dealers or other persons, or may make such refunds, as may be necessary to correct the errors disclosed by the tax administrator’s examinations or investigations. The dealer shall reimburse the city for the reasonable costs of the examination or investigation if the investigation reveals that the dealer paid 95 percent or less of the tax owing for the period of the examination or investigation. In the event that such examination or investigation results in an assessment by and an additional payment due to the city, such additional payment shall be subject to interest at the rate of 18 percent per year from the date the original tax payment was due. [Ord. 933B § 1, 2017.]