(A) (1) The Tax Collector, or city employees or agents duly designated and authorized by the Tax Collector, shall have the power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers and duties under this subchapter.
(2) The Tax Collector shall have the power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of his duties hereunder and of the enforcement of this subchapter, and to examine them in relation thereto.
(B) Any person who shall refuse to testify or to produce books or records, or who shall testify falsely in any material matter pending before the Tax Collector shall be guilty of an offense punishable by a fine of not more than the penalty set out in § 10.99 of this code, excluding costs.
(Ord. 2001-02, passed 1-16-01) Penalty, see § 10.99