In each and every instance where the amount of license tax to be paid by any Person shall be based upon the number of employees or the amount or number of admissions, the licensee therein named shall on the request of the Director of Finance then and there submit for inspection to the Director of Finance any and all books, papers, accounts and records, including State and federal income tax returns, Social Security returns and State sales tax returns pertaining to the business. The license as required in this title and CVMC 8.20.020 may be based upon the amounts indicated in such books, papers, accounts and records. In the event a licensee fails to comply with the provisions of this section, such licensee shall then be liable to the penal provisions set forth in CVMC 1.20.010, and shall be liable for and shall pay an additional sum in an amount equal to 100 percent of the correct license tax, together with the correct amount of such license tax as based upon the actual number of employees for such business during the calendar year for which such license was issued. (Ord. 2408 § 1, 1990; Ord. 1801 § 2, 1978).