The Administrator is hereby authorized to order to appear before him or her a person presumed to have knowledge of, or information applicable to, income which was or should have been returned for taxation or any transaction tending to affect such income. The Administrator may examine such person under oath, concerning such income and for this purpose may compel the production of books, papers, records and Federal Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information applicable to such examination.
(Ord. 1967-7. Passed 3-1-67.)