(a) The Commissioner of Taxation, or any employee authorized by the Commissioner of Taxation, is hereby authorized to examine the books, papers, records and federal tax returns of any employer or of any taxpayer or other person 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, supposed taxpayer or other person is hereby directed and required to furnish upon written order by the Commissioner of Taxation, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Commissioner of Taxation is hereby authorized to order any person reasonably believed to have knowledge of the facts to appear before him and may examine such 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 tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he reasonably believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) Whoever fails to comply with an order of the Commissioner of Taxation issued pursuant to this section shall be guilty of a misdemeanor of the first degree, punishable by a fine of not more than one thousand dollars ($1,000) or by imprisonment not exceeding six months, or both such fine and imprisonment. Each day that a violation continues shall be deemed a separate offense.
(d) 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 purposes, or except in accordance with a judicial order. Any person knowingly and willfully divulging such information in violation of this chapter, unless required to do so by Federal or State law, shall, upon conviction therefore, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than five hundred dollars ($500.00). Each disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the City who violates the provisions of this section relative to disclosure of confidential information shall be immediately dismissed from the service of the City, or if such employee is in the classified civil service, proper removal charges shall immediately be brought against such employee and other steps taken in conformity to the rules and regulations of the Civil Service laws applicable thereto.
(Ord. 86-459. Passed 7-22-86.)