Sec. 10-230.01. Assessment assumed valid and correct

The tax, as assessed by the Director, with any interest and penalties included therein, shall be presumed to be valid and correctly determined and assessed, and the burden shall be upon the taxpayer to show its incorrectness or invalidity. Any statement filed by the Director with the clerk of the court, or any other certificate by the Director of the amount of tax and interest and penalties as determined or assessed by him, shall be admissible as evidence in proceedings prosecuted pursuant to this Subdivision and shall establish for the purpose of such proceedings only prima facie the facts that are set forth therein.