If the Clerk/Treasurer has reason to believe that any report or statement filed by a taxpayer pursuant to this subchapter is incorrect, he or she shall require an investigation of the taxpayer’s books and records to be made and shall ascertain whether the person has made a true and correct report or statement. To that end, the officer is expressly authorized and empowered, when necessary, to summon books and papers which he or she has reasonable cause to believe will clarify the matter under investigation. He or she shall also be empowered to make any further investigation and examination as he or she may deem necessary and proper in order to determine accurately the proper report to be made by the person. In such investigations and examinations, the Clerk/Treasurer is specifically authorized to place the applicant under oath.
(1997 Code, § 18-44) (Ord. passed 5-31-1983)