191.09 INQUISITORIAL POWERS.

   (a)   The Finance Director, or any authorized employee, is hereby authorized to examine the books, papers and records of any employer, or of 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 such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish to the Finance Director or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.

   (b)   The Finance Director, or his duly authorized agent or employee, is hereby 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, whenever he believes such persons have knowledge of such income.

   (c)   The refusal of such 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 of Mansfield for official tax purposes.

   (e)   Any information gained as the result of any returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential, and no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that person’s official duties or the official business of the City as authorized by this chapter or the Charter or ordinance authorizing the levy. Any person divulging such information shall upon conviction thereof be deemed guilty of a misdemeanor of the third degree. In addition to the above penalties, any employee of the City of Mansfield who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from the service of the City.

(Ord. 08-246. Passed 11-18-08.)