1967 1021 Ordinance - Laserfiche WebLink

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Sec. 111.2306 Authority to Make Znvestigations The Administrator or any authorized employee is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to the provisions of this Ordinance for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this ordinance. Svery such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upoa written request by the pdministrator, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized. Sec. 111.2307 Authority to Campel Production of Records The Administratar is hereby authorized to order any person presumed to have kttowledge of the facts to appear before him and may examine such persott, uttder 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. Sec. 111,2308. Refusal to Produce Records The refusal to produce books, papers, records and federal 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 required to withhold tax or the failure of any persoa 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 i? Section 111.1505 hereof. Sec. 111.2309 Confidential Nature of Information Obtained. pny information gained as the result of aqy returns, investi- gations, hearings or verifications required or suthorized by this or,din8uce .. 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 convi.etion thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penaltq of not more than Five Hundred Dollars ($500.00) or imprisoned for not more than six (6) months, or both. &ach_ disclosure shall constitate a separate offense. In addition to the above penalty, any employee of the Village o£ Mayfield who yi.olates the provisions of this section relative to the disclosures of cottfidential information shall be guilty of an offense punishable by immediate dismi.ssal, 18.