(A) The Chief Financial Officer or any agent or employee designated by him or her is authorized to examine the books, papers and records of any employer or supposed employer or of any licensee or supposed licensee in order to determine the accuracy of any return made, or if no return was made to ascertain the amount of license fee due under the terms of this subchapter by the examination. Each employer or supposed employer or licensee shall give to the Chief Financial Officer or to his or her duly authorized agent or employee the means, facilities and opportunity for the making of the examination and investigation.
(B) The Chief Financial Officer is authorized to examine any person under oath concerning any gross receipts which were or should have been shown in a return and to this end he or she may compel the production of books, papers, records and the attendance of all persons before him, whether as parties or as witnesses, whom he or she believes to have knowledge of the gross receipts or compensation, to the extent that any officer empowered to administer oaths in the commonwealth is permitted to so order.
(1995 Code, § 3.16.070)