If any taxpayer fails to submit an occupation registration or make a return as required hereunder, or if the finance director is dissatisfied as to the correctness of the statements made in the application or return of any taxpayer, the finance director may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting his or its books or records of account to ascertain the amount of the fee or tax or to determine the correctness of such statements, as the case may be, and may examine any person under oath administered by the finance director or the director’s designee, touching the matters inquired into, or the finance director may fix a time and place for an investigation of the correctness of the return and may issue a subpoena to the taxpayer, or any other person, to attend upon such investigation and there testify under oath administered by the finance director or his designee, in regard to the matters inquired into and may, by subpoena, require him or any person to bring with him such books, records and papers as may be necessary. (Ord. 2546 § 2 (part), 2010: Ord. 505 § 12, 1969).