(a) The Commissioner of Taxation, or any authorized employee, is hereby authorized to examine the books, papers, records, and federal/or state income tax returns of any employer or of any taxpayer or person subject to, or whom the Commissioner 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. Each such employer, supposed employer, taxpayer, or supposed taxpayer is hereby directed and required to furnish on written request by the Commissioner, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Commissioner is authorized to order any person presumed 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 hereunder, 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 he believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records, and/or 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 any order or subpoena of the Commissioner authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 171.99 (a).
(d) Any information gained as a result of any returns, investigations, hearings, records, or verifications required or authorized by this chapter shall be confidential except for official purposes which include the exchange of information with other tax authorities, 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 third degree misdemeanor. Each disclosure shall constitute a separate offense.
(Ord. 11-04. Passed 10-11-04.)