(A) The Collector or his or her duly authorized representative or agent is hereby authorized to examine the books and payroll records of any employer in order to verify the accuracy of any return made by an employer, or, if no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the Collector or his or her duly authorized representative or agent the means, facilities and opportunity for such examinations.
(B) Any person who makes any false or untrue statement on any return required by this subchapter, or who refuses inspection of his or her books, records or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by this subchapter commits a violation of this subchapter.
(Ord. 145, passed 12-11-2007) Penalty, see § 34.999