(A) The Tax Commissioner and any authorized employee is hereby authorized to examine the books, papers, and records of any employer, or of any taxpayer or person subject to the tax, for the purposes 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 Commissioner or his 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 his 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 him, whether as parties or witnesses, whenever he believes 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 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 § 40.12.
(D) Any information gained as a result of any returns, investigations, hearing, or verification required or authorized by this chapter shall be confidential, and no disclosure thereof shall be made except to municipal, county, state, or federal taxing agencies, or unless ordered by a court of competent jurisdiction, or unless disclosure is necessary to the conduct of a hearing before the Board of Review. Any person divulging such information in violation of this section shall upon conviction thereof be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than $500 or imprisoned not more than six months or both. Each disclosure shall constitute a separate offense.
(Ord. 1973-7-14, passed 9-11-73)