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   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.)
   175.2310 TAXPAYER REQUIRED TO RETAIN RECORDS.
   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. 1021. Passed 8-21-67.)
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