[Adopted as Ch. 24, Art. IV, Div. 2, of the 1974 Code]
A.
Each Income Tax Officer, before entering upon his official
duties, shall give and acknowledge a bond to the Borough. If the Borough Council
shall, by resolution, designate any bond previously given by the Officer as
adequate, such bond shall be sufficient to satisfy these requirements.
B.
Each such bond shall be joint and several, with one or
more corporate sureties, which shall be surety companies authorized to do
business in this commonwealth and duly licensed by the Insurance Commissioner
of this commonwealth.
C.
Each bond shall be conditioned upon the faithful discharge
by the Officer and his clerks, assistants and appointees of all trusts confided
in him by virtue of his office, upon the faithful execution of all duties
required of him by virtue of his office, upon the just and faithful accounting
or payment over, according to law, of all moneys and all balances thereof
paid to, received or held by him by virtue of his office and upon delivery
to his successor or successors in office of all books, papers, documents or
other official things held in right of his office.
D.
Each such bond shall be taken in the name of the Borough
and shall be for the use of the Borough and for the use of such other person
or persons, including the Punxsutawney Area School District, for whom money
shall be collected or received or as his or her or its interest shall otherwise
appear in case of a breach of any of the conditions thereof by the acts or
neglect of the principal on the bond.
E.
The Borough and the Punxsutawney Area School District
may sue upon such bond in its own name for its own use.
F.
Each such bond shall contain the name or names of the
surety company or companies bound thereon. The Borough shall fix the amount
of the bond at an amount equal to the maximum amount of taxes which may be
in the possession of the Officer at any given time.
G.
The Borough may, at any time, upon cause shown and due
notice to the Officer and his surety or sureties, require or allow the substitution
or the addition of a surety company acceptable to the Borough for the purpose
of making the bond sufficient in amount, without releasing the surety or sureties
first approved from any accrued liability or previous action on such bond.
H.
The Borough shall designate the custodian of the bond
required by the Officer.
The Officer is authorized to establish different filing, reporting and
payment dates for taxpayers whose fiscal years do not coincide with the calendar
year.
A.
The Officer and agents designated by him are hereby authorized
to examine the books, papers and records of any employer or of any taxpayer
or of any person whom the Officer reasonably believes to be an employer or
taxpayer in order to verify the accuracy of any declaration or return or,
if no declaration or return was filed, to ascertain the tax due.
B.
Every employer and every taxpayer and every person whom
the Officer reasonably believes to be an employer or taxpayer is hereby directed
and required to give to the Officer or to any agent as designated by him the
means, facilities and opportunity for such examination and investigation as
are authorized by this section.