The License Inspector, or any agent or employee designated by him or her, is hereby 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 such examination. Each such employer or supposed employer, or licensee or supposed licensee shall give to the License Inspector or to his or her duly authorized agent or employee the means, facilities, and opportunities for the making of such examination and investigation. The License Inspector is hereby 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 or her whether as parties or as witnesses, whom he or she believes to have knowledge of such gross receipts or compensation, to the extent that any officer empowered to administer an oath in this commonwealth is permitted to so order.
(2010 Code, § 111.07)