(A) The Village Clerk or his or her duly authorized agent or employee, is hereby authorized to examine the books, papers and records of any employer, or of any taxpayer or person subject to the tax, or believed to be subject to the provisions of this subchapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due. Every employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish to the Village Clerk of his or her duly authorized agent or employee, within 30 days following a written request by the Village Clerk or his or her duly authorized agent or employee, the means, facilities, and opportunity for making such examination and investigations as are hereby authorized.
(B) The Village Clerk, or his or her duly authorized agent or employee, is hereby authorized to examine any person, employer or employee under oath, concerning any income which was or should have been returned for taxation, and for this purpose may compel the production of books, federal income tax records, papers and records 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.
(C) The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to the examination by any employer of person subject or presumed to be subject to the tax 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 any order or subpoena of the Village Clerk authorized hereby shall be deemed a violation of this subchapter, punishable as provided in § 39.47.
(D) Tax returns, investigations, hearings and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the village for official purposes.
(E) Any information gained as the result of the filing of any tax returns, investigations, hearings or verifications required or authorized by this subchapter shall be confidential, except for official purposes and except in accordance with proper judicial order. Any person divulging such information shall upon conviction thereof be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than $500 or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the village who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from the service of the village.
(Ord. 1976-54, passed 12-13-1976)