34-67 New 128.0101 - 128.2702 enact income tax

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A~END~ .Section 128.2307 Authority to Compel Productions of Records The Administrator is hereby 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 or any transaction tending to affect such income,and for this purpose may compel the production of books, papers, records and federal 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. Section 128.2308 Refusal to Produce Records The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examina- tion by any employer or persons 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 Chapter or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this Chapter, punishable as provided in Section 128.1505 hereof. Section 128o2309 Confidential Nature of Information Obtained Any information gained as the result of any returns, investigations, hearings or verifications required or authori- zed by this Chapter shall be confidential except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section, shall~ upon confiction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not morse than One Thousand Dollars ($1,000.00) or imprisoned for not more than six (6) months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City of Lakewood who violates the provisions of this Section rela- tive to the disclosures of confidential information shall be guilty of an offense punishable by immediate dismissal. Section 128.2310 Taxpayer Required to Retain Records Every taxpayer shall retain all records necessary to compute his tax liability for a period of five (5) years from the date his return is filed, or the withholding taxes are paid. Section 128.2311 Authority to Contract for Central Collection Facilities The Administrator may and he is authorized hereby to enter into an agreement, subject to approval of council, on behalf of the City of Lakewood, with any other municipal corporation to permit such other municipal corporation to act as agent for the City of Lakewood for the purpose of administering the income tax laws ~ the City of Lakewood and of providing a central collection facility for the collection of the income tax on behalf of the City of Lakewood.