(A) The Tax Commissioner, or any of his authorized agents, is authorized to examine the books, papers, records, and federal, state and local income tax returns of any employer or of any taxpayer or person subject to, or whom the Tax Commissioner believes is subject to the provisions of this chapter, 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 chapter. Every such employer, supposed employer, person, taxpayer, or supposed taxpayer is hereby directed and required to furnish, upon written request by the Tax Commissioner, the means, facilities, and opportunities for making such examinations and investigations as are hereby authorized.
(B) The Tax Commissioner is authorized to order any person presumed to have knowledge of the facts to appear before him and may 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, state, and local 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, and federal, state, and local 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 Commissioner authorized hereby shall be deemed a violation of this chapter punishable by imposition of a fine of $250.
(D) Every taxpayer shall retain all records necessary to compute the tax liability for a period of six years from the due date of the return or the date the return is filed, whichever is later.
(E) Any information gained as a result of any returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential, and no disclosure thereof shall be made except for official purposes, or except in accordance with a proper judicial order. Furthermore, in no case shall the individual earnings or tax returns of any individual be disclosed by name except in accordance with a proper judicial order or in the course of a proceeding under this chapter.
(F) Any person divulging such information in violation of this chapter shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than $500 or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate 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.
(G) Notwithstanding any termination of the tax imposed by this chapter, the Tax Commissioner or the individual appointed to complete his duties shall have all of the powers given the Tax Commissioner in subsections (A), (B) and (C) hereof during the period in which this chapter was in effect against any person or entity which has not fully satisfied his or its tax liability under the provisions of this chapter.
(Ord. 16-1974, gassed 3-4 74; Am. Ord. 27-1983, passed 5-11-83; Am. Ord. 01-1998, passed 2-2-98; Am. Ord. 01-2007, passed 1-16-07)