The Director of Finance or any authorized employee, is authorized to examine the books, papers and records of any person subject to this chapter for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the license fees due under this chapter. Every licensee or supposed licensee is directed and required to furnish to the Director of Finance, or their duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are authorized by this section. The director is authorized to examine any person, under oath, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the license fee due under this chapter, and for this purpose may compel the production of books, papers and records and the attendance of all persons before them, whether as parties or witnesses, whenever they believe such persons have knowledge of such matters.

The refusal of such examination by any employer or person subject or presumed to be subject to the license fees shall be deemed a violation of this chapter. (Ord. 5017-NS § I (part), 1977)