(a) The Tax Commissioner, an authorized employee, or the designee of the Tax Commissioner, is hereby authorized to examine the books, papers, records and federal and state income tax returns of any employer or of any taxpayer or person subject to the tax 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 (10) calendar days following a written request by 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.
(b) The Tax Commissioner is hereby authorized to order any person to appear at the office of the Tax Commissioner and examine any person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal and state 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 and state income tax returns, or the refusal of 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 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 191.12.
(d) Every taxpayer shall maintain, and retain for a period of six (6) years after the date a declaration or return is due or withholding taxes paid, all records necessary to exhibit and compute his liability for taxes due or to be withheld under the provisions of this chapter.
(e) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential except for official tax purposes or except in accordance with proper judicial order. Any person divulging such information in violation of this chapter shall be deemed guilty of a first-degree misdemeanor and fined not more than one thousand dollars ($1,000) or imprisonment for not more than six (6) months, or both. Each disclosure shall constitute a separate offense.
(Ord. 11-30. Passed 12-19-11.)