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(a) The Tax Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records, and federal and State income tax returns of any employer or of any taxpayer or person subject to, or who the Tax Administrator believes is subject to the provisions of this Chapter, 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, or supposed taxpayer is hereby directed and required to furnish within ten days of the mailing of a written request by the Tax Administrator, or a duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Tax Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before the Tax Administrator or a duly authorized employee and may examine such person under oath concerning any income which was or should have been reported for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records, and Federal and State income tax returns, and the attendance of all persons before him, whether as parties or witnesses, whenever it is believed such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records, and Federal and State income tax returns or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax or 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 an order of subpoena of the Tax Administrator authorized hereby shall be deemed a violation of this Chapter, punishable as provided in Section 181.12 hereof.
(d) (1) Any information gained as the result of any returns, investigations, hearings, or verifications required or authorized by this Chapter shall be confidential and no disclosure thereof shall be made, except to Municipal, State, or Federal Agencies for official tax purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this Chapter shall, upon conviction thereof, be deemed guilty of a misdemeanor of the first degree and shall be subject to a fine or penalty of not more than one thousand dollars ($1,000) or imprisoned for not more than six (6) months, or both. Each disclosure shall constitute a separate offense.
(2) In addition to the above penalty any employee or appointed official of the City of Tallmadge who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 13-2007. Passed 1-25-07.)