(a) The Tax Commissioner or any authorized employee is hereby authorized to examine the books, papers, records and Federal Income returns of any employer or of any taxpayer or person subject to, or whom the Tax Commissioner 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 or withholding due under this chapter.
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 examinations and investigations as are hereby authorized, upon the written request of the Tax Commissioner.
(b) The Tax Commissioner is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been reported for taxation or withheld or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal, state, county and municipal income tax returns, and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records and federal, state, county and municipal tax returns, or 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 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 Tax Commissioner authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181.13 hereof.
(d) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six (6) years from the date his return is filed, or from the date the taxes required to be withheld are paid.
(Ord. 93-2000. Passed 12-12-00.)