(a) The Tax Administrator, or any employee authorized by the Tax Administrator, is hereby authorized to examine the books, papers, records, federal, state, or local income tax returns 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 under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish to the Tax Administrator, or his or her duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized. The Tax Administrator is hereby authorized to compel by subpoena the appearance of and to examine any person, 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, records and federal, state, or local income tax returns or schedules or portions thereof, and the attendance of all persons before him or her whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income.
(b) The refusal of such examination by any employer or person subject or presumed to be subject to the tax shall be deemed a violation of this chapter.
(c) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter, shall be confidential, except for the exchange of tax information with other tax entities, for other official purposes, and except in accordance with proper judicial order. Any person divulging such information shall be punished as provided in Section 197.99.
(Ord. 844-7-90. Passed 7-10-90)