Deficiency Assessment -- Review -- Penalty And Interest

(1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, as provided in 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211. (2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.