<div class="chunk-title">Sec. 14-69. - Duty to keep books.</div>
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            <p class="p0">
               Each person who conducts a business taxed under this article shall keep all records
               and books necessary to compute his tax liability. If a person fails to keep books
               and records as required, the tax collector shall make his own determination of that
               person's tax liability from the information available to him.
               </p>
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               (Ord. of 4-19-1982, art. IV, Â§ 24)
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