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   175.2305 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
   (a)    Preparation of Return by Administrator. If any taxpayer fails to file a tax return which is required by this Municipality's ordinances within the time prescribed therefore but consents to disclose all information necessary to the preparation thereof, then the Administrator may prepare such return which, after being signed by such person, may be received by the Administrator as the return of such person.
   (b)    Execution of Return by Administrator. If any taxpayer fails to file a tax return which is required by this Municipality's ordinances within the time prescribed therefore, or makes, willfully or otherwise, a false or fraudulent return, then the Administrator shall make in a reasonable manner such return from his own knowledge and from such information as he can obtain through testimony or otherwise.
   (c)    Assessment of a Taxpayer by Administrator. The Administrator may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by this Municipality's ordinances and which is due and owing. Such assessment shall be made by the Administrator's issuing summary records to the last known address of the taxpayer of the assessment. This summary shall include the identification of the taxpayer, the character of the liability assessed, the taxation period and the amount of the assessment.
   (d)    Status of Executed Returns and Assessments. Any return executed by or any assessment made by the Administrator pursuant to this Municipality's ordinances shall be prima facie good and sufficient for all legal purposes. The Administrator may execute supplemental tax returns and may issue supplemental assessments whenever the Administrator has knowledge derived from any source including the taxpayer's financial data that any executed tax return or assessment is imperfect or incomplete in any material respect.
   (e)    Limitation of Prosecutions. Neither the Tax Administrator's execution of a return nor the Tax Administrator's assessment of a taxpayer shall start the running of the period of limitations on prosecutions set forth elsewhere in this Municipality's ordinances.
(Ord. 84-41. Passed 12-17-84.)
   175.2306 AUTHORITY TO MAKE INVESTIGATIONS.
   The Administrator or any authorized employee is hereby 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 Administrator 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 Administrator, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(Ord. 1021. Passed 8-21-67.)
   175.2307 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
   The Administrator 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 or any transaction tending to affect such 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 such income or information pertinent to such inquiry.
(Ord. 1021. Passed 8-21-67.)
   175.2308 REFUSAL TO PRODUCE RECORDS.
   The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer or persons subject or presumed to be subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this chapter or with an order or subpoena of the Administrator authorized hereby shall be a violation of this section punishable as provided in Section 175.1505.
(Ord. 1021. Passed 8-21-67.)
   175.2309 CONFIDENTIAL NATURE OF INFORMATION OBTAINED.
   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 proper judicial order. Any person divulging such information in violation of this section shall be subject to a fine or penalty as provided in Section 175.1505. Each disclosure shall constitute a separate offense.
   In addition to the penalty, any employee of the Municipality who violates any provision of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 1021. Passed 8-21-67.)
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