As soon as practicable after a return is filed, the finance director shall examine it. If it appears that the correct amount of tax to be remitted may be greater or less than that shown in the return, the tax shall be recomputed by the finance director. If the amount paid exceeds that which is due, the excess shall be refunded or credited against any subsequent remittance from the taxpayer. If the amount paid is less than the amount due, the amount of the deficiency with a penalty of ten percent of the amount of the deficiency plus interest on both the deficiency and the penalty shall be due and payable in accordance with the procedures set forth in Section 3.16.083. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added a fraud penalty as set forth in Section 3.16.088. (Ord. 1993-7 Exh. B (part))