§ 36.28 INVESTIGATIVE POWERS OF THE DIRECTOR; PENALTY FOR DIVULGING CONFIDENTIAL INFORMATION.
   (A)   (1)   The Superintendent, or any authorized employee, is authorized to examine the books, papers, records, and copies of federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Director believes is subject to, the provisions of 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 within ten days following a written request by the Director, or his or her duly authorized agent or employee, the means, facilities, and opportunity for making the examinations and investigations authorized.
      (2)   Every owner of two or more rental units and every owner and operator of a mobile home park is directed and required to furnish to the Director, or his or her duly authorized agent or employee, the yearly roster of the names of the persons residing in the rental units or mobile home park and shall also file a statement of any changes of the roster at the end of each month. The yearly statement shall be filed with the Director on, or before, January 30 of each year unless an extension of time is granted by the Director.
   (B)   The Director is authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine the person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect the income, and for this purpose may compel the production of books, papers, records, and copies of federal income tax returns and the attendance of all persons before him or her whether as parties or witnesses, whenever he or she believes the persons have knowledge of the income or information pertinent to the inquiry.
   (C)   The refusal to produce books, papers, records, and copies of federal income tax returns, or the refusal to submit to the examination by an 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 any person to comply with the provisions of this section or with an order or subpoena of the Director authorized hereby shall be a violation of this chapter, punishable as provided in § 36.99.
   (D)   (1)   Any information gained as the result of any returns, investigations, hearing, or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except when ordered by a court of competent jurisdiction. Any person divulging this information in violation of this chapter shall, on conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than $500 or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
      (2)   In addition to the above penalty, any employee of the 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.
   (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 withholding taxes are paid.
('80 Code, § 93.09) (Ord. 741, passed 4-3-73; Am. Ord. 813, passed 5-18-76; Am. Ord. 2004-15, passed 10-19-04) Penalty, see § 36.99