(A) No statements required by the two preceding sections shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action the sum as is actually due and payable hereunder. The statement and each of the several items therein contained shall be subject to audit and verification by the Director of Finance, his or her deputies or authorized employees of the city, who are hereby authorized to examine, audit and inspect the books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.
(B) All licensees, applicants for licenses and persons engaged in business in the city are hereby required to permit an examination of the books and records for the purposes aforesaid.
(C) The Director of Finance shall cause an audit to be made of at least 1% of the number of licensees each year to ascertain the correctness of the statements made.
(D) The information furnished or secured pursuant to this section or §§ 12.9 and 12.10 shall be confidential. Any unauthorized disclosure or use of the information by any officer or employee of the city shall constitute a misdemeanor and the officer or employee shall be subject to the penalty provisions of this chapter, in addition to any other penalties provided, by law.
(`61 Code, § 12.11) (Ord. 397, passed 12-27-1960)