§ 26-51-808 - Failure to file return or include income -- Return or supplemental return.
26-51-808. Failure to file return or include income -- Return or supplemental return.
(a) If the Director of the Department of Finance and Administration shall be of the opinion that any taxpayer has failed to file a return or failed to include in a return filed, either intentionally or through error, items of taxable income, the director may require from the taxpayer a return or a supplementary return, under oath, in such form as he shall prescribe, of all the items of income which the taxpayer received during the year for which the return is made, whether or not taxable under the provisions of this act.
(b) If from a supplementary return or otherwise, the Director of the Department of Finance and Administration finds that any items of income taxable under this act have been omitted from the original return, he may require the items so omitted to be disclosed to him, under oath of the taxpayer, and to be added to the original return.
(c) Such supplementary return and the correction of original shall not relieve the taxpayer from any of the penalties to which he may be liable under any provision of this act.