If a licensee fails to file a return as required by this chapter, or when the finance director finds that a return is not supported by the records to be maintained pursuant to this chapter, the finance director may prepare and file a return on behalf of the licensee. Involuntary returns filed under this section may be premised upon any information that is available to the finance director, including, among other things, a copy of the materials the applicant submitted to the Alaska Department of Revenue in accordance with 15 AAC 61.010, and comparative data for similar businesses. A licensee for whom an involuntary return is filed under this section shall be subject to liability for the tax stated in the return, as well as subject to the penalties and interest provided for in this chapter. A return prepared by the finance director is prima facie, good and sufficient for all legal purposes. However, nothing prevents the licensee from presenting evidence on appeal to rebut the presumed sufficiency of a return prepared by the finance director, nor does the presumption of sufficiency alter the parties’ respective burdens of proof once the licensee has presented evidence to rebut that presumption. [Ord. FY2017-27 §2, 2017].