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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 sup- posed taxpayer is hereby directed and required to furnish, within ten (10) calen- dar days following a upon written request by the Administrator, or his duly au- thorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized. (Ord. 71 -10. Passed 11- 1 -10.) 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, un- der 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 and State in- come tax returns and the attendance of all persons before him whether as parties or witnesses, whenever he believes such persons have knowledge of such in- come or information pertinent to such inquiry. (Ord. 71 -10. Passed l l- 1 -10.) 128.2308 REFUSAL TO PRODUCE RECORDS. 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 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. (Ord. 71 -10. Passed 11- 1 -10.) 128.2309 CONFIDENTIAL NATURE OF INFORMATION OBTAINED. (a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter, including returns or return information received from Federal, state or local taxing authorities pursuant to part (b) of this section, shall be confidential except for official tax purposes, or except in accordance with proper judicial order. Any person divulging such in- formation in violation of this Section, shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than six months, or both. Each dis- closure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal. (b) The Director of Finance is hereby authorized to enter into agreements with the United States Commissioner of the hrternal Revenue Service, an Internal Revenue Service District Director, the State of Ohio Tax Commissioner, and the heads of other state and local taxing authorities, to provide for the disclosure and exchange by the Director of Finance and each of the aforementioned offi- cials, of returns or return information under the jurisdiction of such official, for tax collection purposes. The Director of Finance is further authorized to pay the costs of services, materials or information received pursuant to such agreements, and to charge such officials for services, materials or information supplied. (Ord. 71 -10. Passed 11- 1 -10.) 128.2310 TAXPAYER REQUIRED TO RETAIN RECORDS. Every taxpayer shall retain all records necessary to compute his tax liability for a period of six (6) years from the date his return is filed, or the withholding tax- es are paid. (Ord. 71 -10. Passed 11- 1 -10.) 128.231 ]AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES. (Repealed) fE