(A) The Tax Commissioner and any authorized employee is hereby authorized to examine the books, papers and records of any employers, 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. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish to the Tax Commission or duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigation as are hereby authorized.
(B) The Tax Commissioner or duly authorized agent or employee is hereby authorized to examine any person, employer or employee 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 and records and the attendance of all persons before the Tax Commissioner or duly authorized agent or employee, whether as parties or witnesses, wherever it is believed such persons have knowledge of such income.
(C) The refusal to produce books, papers, records and federal income tax returns or the refusal to submit to such examination by any employer or subject to or presumed to be subject to the tax or by any officer, agent or employer of a person subject to tax or required to withhold tax or the failure of any person to comply with the provisions of this section or with an order of subpoena of the Commissioner authorized hereby shall be deemed a violation of this chapter punishable as prescribed in § 37.15.
(D) Any information gained as a result of any returns, investigations, hearing or verification required or authorized by this chapter or authorized by these rules and regulations shall be confidential and no disclosure thereof shall be made except for official purposes or as ordered by a court of competent jurisdiction. Any person divulging such information shall be guilty of a misdemeanor punishable by a maximum fine of $500 or imprisonment for not more than six months or both, each disclosure shall constitute a separate offense.
(E) In addition to the above penalty, any employee of this municipality who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 04-05-01, passed 6-29-04)