(A) Examination of taxpayers records. The Tax Commissioner, or any of his or her authorized agents, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or taxpayer, or any person subject to, or whom the Tax Commissioner believes subject to, the provisions of this chapter for the purpose of verifying the accuracy of any withholdings due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish, upon written request of the Tax Commissioner or his or her duly authorized agent or employees, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(B) Appearance orders to taxpayers. The Tax Commissioner is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Tax Commissioner and to examine such person, under oath, concerning any income which was or should have been returned for taxation, or withheld, or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal income tax returns, and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
(C) Result of refusal to submit information. The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or person subject, or presumed to be subject, to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Tax Commissioner authorized hereby shall be deemed a violation of this section and punishable as provided in § 35.99.
(D) Retention of records by taxpayer. Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date the return is filed or the taxes required to be withheld are paid.
(E) Confidential nature of information. Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential and no disclosure thereof shall be made except to municipal, county, state or federal taxing agencies, or, except for official purposes as the Director of Law determines or except in accordance with proper judicial order. Punishment for violation of this provision is provided in § 35.99.
(1997 Code, § 35.36) (Ord. 556-74, passed 12-9-1974) Penalty, see § 35.99