No statement shall be conclusive upon the city or upon any officer thereof as to the matters set forth therein, nor shall the claim of the same preclude the city from collecting by appropriate action such sum as is actually due and payable pursuant to this chapter. No such statement shall prejudice the right of the city to fix the amount of the license tax at a higher amount should there be reason to believe that such business should have a higher rating than that shown by such statement, nor to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement if it should be found to be incorrect. The License Tax Collector shall, and is authorized to, fix the amount of such license at a higher rate when he or she has reason to believe, or evidence that, such statement is incorrect. Such statement and each of the several items therein contained shall be subject to audit and verification by the License Tax Collector, his or her deputies, or authorized employees of the city who are authorized to examine, audit, and inspect such books and records of any licensee or applicant for a license as may be necessary in their judgment to verify or ascertain the amount of license fee due. All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes aforesaid. The information furnished or secured pursuant to the provisions of this chapter shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor, and such officer or employee shall be subject to the penalty provisions of this chapter.
('61 Code, § 6-1.08) (Ord. 228 N.S., passed - - )