If the Director of Financial & Management Services upon investigation or upon checking returns finds that the fee paid or tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the general fund, or credit the amount on the next payment. If the Director of Financial & Management Services finds that the fee or tax paid is less than required, he shall mail a statement to the taxpayer showing the balance due, who shall within three days pay the amount shown thereon. (Ord. M-203 §17, 1954)