(A) Examination of records. The tax commissioner, or any authorized employee, is authorized to examine the books, papers records, and federal 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 due under this chapter. Every such employer, supposed employer, taxpayer, or supposed taxpayer is hereby directed and required to furnish upon written request by the tax commissioner, or his duly authorized agent or employee, the means, facilities, and opportunity for making the examinations and investigations as are hereby authorized.
(B) Power to order appearance of taxpayer. The tax commissioner is authorized to order any person presumed to have knowledge of the facts to appear before him and may examine the person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect the income, and for this purpose may compel the production of books, papers, records, and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of the income or information pertinent to the inquiry. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This Section 93.07(B) does not authorize the practice of law by a person who is not an attorney.
(C) Identifying Information. When transmitting or otherwise making use of a tax document that contains a person’s social security number, the tax commissioner shall take all reasonable measures necessary to ensure that the number is not capable of being viewed by the general public, including, when necessary, masking the number so that it is not readily discernible by the general public. The tax commissioner shall not put a person’s social security number on the outside of any material mailed to the person.
(D) Failure to submit identifying information required by tax commissioner.
(1) If the tax commissioner makes a request for identifying information and the tax commissioner does not receive valid identifying information within 30 days of making the request, nothing in this chapter prohibits the tax commissioner from imposing a penalty upon the person to whom the request was directed pursuant to § 93.08, in addition to any applicable penalty described in § 93.99 of this chapter.
(2) If a person required by the tax commissioner to provide identifying information does not notify the tax commissioner of a change with respect to that information as required under division (A) of this section within 30 days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the tax commissioner from imposing a penalty pursuant to § 93.08 of this chapter.
(3) The penalties provided for under divisions (D)(1) and (2) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in § 93.99 of this Chapter 93 for fraud and any other penalties that may be imposed by the tax commissioner by law.
(E) Failure to submit information required by tax commissioner. The refusal to produce books, papers, records, and federal income tax returns, or the refusal to submit to the 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 as provided in § 93.10.
(F) Confidential nature of information; penalty for disclosure.
(1) Any information gained as the result of any returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with the proper judicial order. Any person divulging the information in violation of this chapter shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than $1,000 or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
(2) In addition to the above penalty, any employee of the village, 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) Retention of records. Each and every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed or the withholding taxes are paid.
(Ord. 07-15, passed 12-14-15)