If the tax commissioner is of the opinion that any person has failed to include in a return as filed, or to provide during the course of an audit, either intentionally or through error or for any other reason, information necessary to properly determine North Dakota taxable income, the tax commissioner may require from that person an amended return or any supplementary information as is necessary to properly and accurately determine a person’s North Dakota taxable income, in the form as the tax commissioner shall prescribe. If the person fails or refuses to file the amended return or to furnish the supplementary information requested, the tax commissioner may, after thirty days’ notice, determine the North Dakota taxable income of the person from the best information available and assess any tax due, including interest and penalty. If the tax commissioner finds that the taxpayer’s failure to provide an amended return or supplementary information was unreasonable and willful, the assessment of tax is final as to the tax commissioner. A North Dakota district court may reverse the tax commissioner’s assessment only if it finds that the taxpayer’s failure was not willful or that the tax commissioner’s request was unreasonable.