(A) The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to the provisions of this subchapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this subchapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(B) The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any income which was or should have been returned for taxation 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) 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 Administrator authorized hereby shall be deemed a violation of this subchapter, punishable as provided in § 36.999.
(D) (1) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this subchapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this subchapter, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than $500, or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
(2) In addition to the above penalty, any employee of this municipality who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(E) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed, or the withholding taxes are paid.
(Ord. 538, passed 12-7-1953; Ord. 11-1963, passed 10-21-1963; Ord. 7-1968, passed 3-4-1968; Ord. 13-1968, passed 6-3-1968; Ord. 14-1973, passed 3-19-1973)