For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any person, the finance director, or his duly authorized agent, may hold investigations and hearings concerning any matters covered by this chapter and may examine any relevant books, journals, ledgers, business bank account records, work papers of the taxpayer or accountant, records or memoranda of any such person and may require the attendance and testimony of such person. (Ord. 30, Series 2021)