A. 
The Commissioner of Revenue or any other City officer or board responsible for making any assessment of taxes or levies or the Director of Finance may require the production of the books and records of any taxpayer for the purpose of verifying, amending or correcting the assessment of City taxes for the then-current tax year or for any or all of the three tax years last past and, for this purpose, may issue a summons requiring the production of the taxpayer's books and records at such time and place as shall be specified in the summons, which shall be not earlier than seven days following service of such summons, which may be served in any manner authorized by law for the service of process in civil cases.
B. 
Each summons issued pursuant to this section shall, prior to service thereof, be approved by the City Attorney as to form, signed by the officer or by the presiding officer of the board on whose behalf it is issued and countersigned by the Mayor (as presiding officer of the City Council) or by the Chairman of the Council committee having jurisdiction of the subject matter of the assessment or levy to which the summons relates.
C. 
Any taxpayer upon whom a summons has been served pursuant to this section who fails in any respect to comply with any of the requirements of such summons shall, upon conviction, be subject to the penalties provided in Chapter 1, General Provisions, Article II.
[Added 4-13-1993 by Ord. No. 93-8]
A fee of $20, to cover the administrative costs associated with collection prior to judgment, shall be charged in each case of delinquent taxes other than real estate remaining delinquent for a period of six months or more and for which the appropriate statute of limitations has not yet run. Such fee shall be in addition to all penalties and interest. In the case of collection subsequent to judgment, said fee shall be $25.