(a) The Commissioner of Taxation, or any authorized employee is hereby authorized to examine the books, papers, records and federal/or state income tax returns of any employer or of any taxpayer or person subject to or whom the 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 Commissioner, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Commissioner is hereby 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 hereunder or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records, and federal and state 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/or federal and state 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 Commissioner authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 193.99. In addition to any interest and penalties as set forth below at Section 193.10, the sum of ten dollars ($10.00) shall be charged upon a subpoena being issued.
(d) Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential except for official purposes which includes the exchange of information with other tax authorities, or except in accordance with proper judicial order. Any person divulging such information in violation of this chapter, shall, upon conviction thereof, be deemed guilty of a third degree misdemeanor. Each disclosure shall constitute a separate offense.
(Ord. 258-2003. Passed 12-15-03.)