If any taxpayer fails to make his return, or if the city finance officer is dissatisfied as to the correctness of the statements made in the return of any taxpayer, the officer, or his authorized agent, may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting his books or records of account to ascertain the amount of the tax or to determine the correctness of such statements, as the case may be. (Ord. 1227 § 7, 1981; Ord. 973, 1978)