(a) The Administrator or 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 purpose 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 Administrator or his duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are hereby authorized.
The Administrator or his duly appointed 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 him, whether as parties or witnesses, wherever he believes such persons have knowledge of such income.
The refusal of such examination by any employer, employee or person subject or presumed to be subject to the tax shall be deemed a violation of this chapter.
Tax returns and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the City for official purposes.
(b) Any information gained as a result of any returns, investigations, hearings or verification required or authorized by this chapter shall be confidential and no disclosure thereof shall be made except to Municipal, County, State or Federal taxing agencies or unless ordered by a court of competent jurisdiction, or unless disclosure is necessary to the conduct of a hearing before the Board of Review. Any person divulging such information in violation of this section shall be deemed guilty of a misdemeanor of the first degree. Each disclosure shall constitute a separate offense.