(a) The Tax Commissioner and any authorized employee is hereby authorized to examine the books, papers and records of any employer, or of any taxpayer or person subject to the tax, for the purposes of verifying the accuracy of any return made, or if no return was made, to ascertain the tax due. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish to the Tax Commissioner or his duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigation as are hereby authorized.
(b) The Tax Commissioner or the 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, papers and records and the attendance of all persons before the Tax Commissioner or duly authorized agent or employee, whether as parties or witnesses, whenever it is believed 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 such examination by any employer or subject or presumed to be subject to the tax or by any officer, agent or employer of a person subject to tax or required to withhold tax or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Commissioner authorized hereby shall be deemed a violation of this chapter punishable as prescribed in Section 181.99.
(d) Any information gained as a result of any returns, investigations, verification or hearings required or authorized by this chapter or rules and regulations issued under this chapter shall be confidential and no disclosure thereof shall be made except for official purposes or as ordered by a court of competent jurisdiction. Any person divulging such information in violation of this section shall be guilty of a misdemeanor of the first degree. Each disclosure shall constitute a separate offense. In addition, an employee of the Municipality who violates this section shall be subject to immediate dismissal.
(Ord. 2000-40A. Passed 10-23-00.)