For the purpose of ascertaining the correctness of a taxpayer's return or assessment, and for the purpose of determining any person's liability for the tax provided for under this article, the Collector shall have the power to examine or cause to be examined by any agent or representative designated by the Collector, any books, records, memoranda or other documents bearing upon the matters to be included in the return.
As a further means of ascertaining the amount of taxes and the returns due under this article, the Collector shall have the power to require the attendance of the person making the return, or of the person liable therefor if such return is not made and the tax paid, or of any other person having knowledge of the matter. In connection therewith, the Collector may take testimony and shall have the power to administer oaths. The Collector has the power to issue subpoenas and subpoenas duces tecum to compel the attendance of witnesses and production of documents for the purpose of ascertaining the correctness of a return or claim or for performing an assessment or for any hearing held by the Collector. In case of the failure or refusal of a witness to appear and testify or to produce evidence, the Collector may invoke the aid of the circuit court of Cabell County. Upon proper showing, the Collector may apply for an order requiring the witness to appear and give testimony and produce evidence concerning the matter in question.
(Ord. 2019-07. Passed 12-2-19.)