(A) The Collector of Income Tax of the township, or any other person designated by the township for this purpose is hereby authorized to examine the books, papers and records of any employer or supposed employer or any taxpayer or supposed taxpayer in order to verify the accuracy of any return made, or, if no return is made, to ascertain the amount of tax due by any person upon this subchapter. Every such employer or supposed employer or taxpayer or supposed taxpayer is hereby directed and required to give the Collector of Income Tax of the township, or such other authorized person, the means, facilities and opportunity for such examination and investigation as are hereby authorized. The Collector of Income Tax of the township is hereby authorized to examine any person, under oath, concerning any income which was or should have been returned for taxation, and to this end, the township may compel the production of books, papers and records and the attendance of all persons before such Collector of Income Tax of the township, whether as parties or witnesses, whom the Collector of Income Tax of the township, believes to have knowledge of such income.
(B) Any information gained by the Collector of Income Tax of the township or any other agent or official of the township, as a result of any returns, investigations, hearings or verifications required or authorized by this subchapter, shall be confidential except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law. Any disclosure of any such information, contrary to the provisions of this section, shall constitute a violation of this subchapter.
(Ord. 266, passed 11-6-1964) Penalty, see § 34.999