When the competent tax authority assesses the sales amount of a pawnshop in line with Paragraph 1 of the foregoing article, the assessment shall be based on its book-stated pawn amount, interest income calculated based on the agreed interest rate, and the portion of the sales amount of the pawned article in excess of its cost plus interest.
If the pawnshop owner fails to keep a book record as required or makes false entries to the record, the competent tax authority may determine the sales amount based on data obtained in the investigation.