193.09 INVESTIGATIVE POWERS OF THE INCOME TAX ADMINISTRATOR.

   (a)   The Income Tax Administrator, or his duly authorized agent or employee, is authorized to examine the books, papers, records and federal or state income tax returns of any employer, or any taxpayer or person subject to the tax, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due. Every employer, supposed employer, taxpayer or supposed taxpayer is directed and required to furnish to the Tax Administrator, or his duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are authorized.

   (b)   The Income Tax Administrator, or his duly authorized agent or employee, is authorized to examine any person, employer or employee under oath concerning any income which was or should have been returned for taxation, and, for this purpose, may compel the production of books, papers and records, and the attendance of all persons before him, whether as parties or witnesses, wherever he believes such persons have knowledge of such income.

   (c)   The refusal of an examination by any employer, employee or person subject or presumed to be subject to the tax shall be deemed a violation of this chapter.

   (d)   Tax returns and all audit papers and information connected therewith are confidential, and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the City for official purposes.

   (e)   Any information gained as a result of the filing of any tax returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, and except in accordance with proper judicial order. Any person divulging such information shall be guilty of a misdemeanor of the first degree. Each disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the City who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from the service of the City.