§ 82-193. Authority to inspect place of business, property and records; cooperation with inspector.

For the purpose of administering this article, the director of administration, whenever he deems it expedient, may make or cause to be made by an employee of the department engaged in the administration of this article an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts and documents of any dealer. It shall be the duty of every dealer, and every director, official, agent or employee of every dealer, to exhibit to the director of administration or to any such employee of his department charged with the collection of the tax imposed by this article (referred to in this article as a "deputy") the tangible personal property and all of the books, records, papers, vouchers, accounts and documents of the dealer and to facilitate any such examination or investigation as far as it may be in his power so to do.

(City Code 1965, § 21-64)