§ 13-83. Examination of books and records by city collector; penalty for violation.

The city collector shall have the right to check and/or audit the stocks, inventory records, books or records, including documents showing the inventory reported to the state and federal governments for income tax purposes for the past three (3) years of any person subject to the license tax as provided in this article. The city collector may by mandatory injunction or other civil action require the production of such records and books. In addition hereto, the refusal by any person to allow the city collector and/or his authorized agent to make such checks, examination and/or audits is a misdemeanor. Each week of continued violation constitutes a separate offense.

(Code 1967, § 20-13)