(a) It shall be the duty of the Officer to accept and receive payments of this tax and to keep a record thereof showing the amount received by him or her from each employer or self-employed person, together with the date the tax was received.
(b) The Officer is hereby charged with the administration and enforcement of this chapter and is charged and empowered to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provisions for the examination of the payroll records of any employer subject to this chapter, the examination and correction of any return made in compliance with this chapter and any payment alleged or found to be incorrect, or as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Officer shall have the right to appeal to the Court of Common Pleas of Lawrence County as in other cases provided.
(c) The Officer is authorized to examine the books and payroll records of any employer in order to verify the accuracy of any return made by an employer, or, if no return was made, to ascertain the tax due. Each employer is directed and required to give the Officer the means, facilities and opportunity for such examination.
(Ord. 1609. Passed 12-30-69.)