If any taxpayer fails to make his return, or if the Director is dissatisfied as to the correctness of the statements made in the return of any taxpayer, he or his authorized agent may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting books or records of account to ascertain the amount of tax or to determine the correctness of such statements, as the case may be, and may examine any person under oath administered by said officer or his agent, touching the matters inquired into, or said officer or his authorized agent 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 said officer or his agent in regard to the matters inquired into, and may by subpoena require him or any person to bring with him such books, records or papers as may be necessary. It is a misdemeanor to knowingly defy the directives of a subpoena under this subsection. (Ord. M-4041 §1, 2013)