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(A) The Tax Administrator, or any of his 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 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 or withholdings due under this subchapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request of the Tax Administrator, or his duly authorized agent or employee, the means, facilities and opportunities for making such examinations and investigations as are hereby authorized.
(B) The Tax Administrator is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Tax Administrator 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, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(C) The refusal to produce books, papers, records or 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 Administrator authorized hereby, shall be deemed a violation of this subchapter punishable as provided in § 95.12.
(D) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six years from the date his return is filed or the taxes required to be withheld are paid.
(E) Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this subchapter shall be confidential, and no disclosure thereof shall be made except to municipal, county, state (including the State Tax Commissioner) or federal taxing agencies, or, except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section shall be fined not more than $500 or imprisoned not more than six months, or both, for each offense. In addition to the above penalty, any employee of the 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.
(F) Notwithstanding any termination of the tax imposed by this subchapter, the Tax Administrator or the individual appointed to complete his duties shall have all of the powers given the Tax Administrator in §§ 95.09(A), 95.09(B) and 95.09(C) of this subchapter during the period in which this subchapter was in effect against any person or entity which has not fully satisfied his or its tax liability under the provisions of this subchapter.
(Ord. 1-05, passed 1-24-05)