Anderson v. Blackmon

Hall, Presiding Judge.

The sole issue is whether the ten-day notice to produce records and to appear before the Commissioner, as provided in Code Ann. § 92-3432a, is a condition precedent to a legal assessment. The pertinent parts of the section read as follows: "If any dealer subject to make and file a return required by any provision of this Chapter fails to render such return within the time required or renders a return which is false or fraudulent . . . the Commissioner shall give such dealer 10 days’ notice in writing requiring such dealer to appear before him or his assistant with such…