If the finance director upon investigation or upon checking returns finds that the tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount by a treasurer’s check upon the general fund; provided, that if the taxpayer in all probability will have a tax liability in the ensuing quarter, such overpayment may be held and applied by the finance director as a credit against the tax to become due. If the finance director finds that the tax is less than required, he shall mail a statement to the taxpayer showing the balance due, who shall pay the amount shown thereon to the finance director within ten days of the date of the notice. (Ord. 2546 § 2 (part), 2010: Ord. 505 § 13, 1969).