(a) The Tax Administrator personally, or his agents are authorized and empowered to examine the books, papers and records of any employer or supposed employer, or of any taxpayer, or supposed taxpayer, in order to verify the accuracy of any return made, or, if no return was made, to ascertain the tax imposed by this chapter.
(b) Every employer or supposed employer, and every taxpayer or supposed taxpayer is required to furnish to the Tax Administrator or his duly authorized agents or employees, the means, facilities and opportunity for such examinations, investigations and audits as are authorized in and by this chapter.
(c) The Tax Administrator or his duly authorized agent or employee is further authorized and empowered to examine under oath any person concerning any income which was or should have been returned for taxation, and to this end, the Clerk- Treasurer has the right and power to compel the production of books, papers and records and the attendance of all persons before him whether as parties or witnesses, whom he believes to have knowledge of such income.
(d) Refusal of any examination by any employer or person subject to the tax, or presumed to be such employer or person so subject, constitutes a misdemeanor punishable by fine or imprisonment, or both.
(Ord. 1195-88. Passed 4-11-88.)