(a) The Administrator or his or her duly authorized agent or employee is hereby authorized to examine the books, papers, records and Federal Income Tax Returns of any employer or of any taxpayer or person subject to, or who the Administrator believes is subject to, this chapter 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, upon written request by the Administrator or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations.
(b) The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and to examine such person, under oath, concerning any income which was or should have been reported for taxation or any transaction tending to affect such income, and for this purpose may compel .the production of books, papers, records and Federal Income Tax Returns and the attendance of a person before him or her, whether as a party or a witness, whenever he or she believes such person has knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records or Federal Income Tax Returns, the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of a person to comply with this section, or with an order or subpoena of the Administrator authorized by this section, shall be deemed a violation of this chapter, punishable as provided in Section 880.99.
(d) Any information gained as a result of returns, investigations, verifications or hearings before the Administrator, as authorized by this chapter or rules and regulations promulgated pursuant to this chapter, shall be confidential, and no disclosure thereof shall be made except for official purposes or as ordered by a court of competent jurisdiction.
(e) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the date the withholding taxes are paid. (Ord. 11-79. Passed 5-14-79.)