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 may hold investigations and hearings concerning any matters covered by this chapter and may examine any relevant books, papers, records or memoranda of any such person and may require the attendance of such person, or any officer or employee of such person, or of any person having knowledge of such sales, and may take testimony and require proof for their information. The finance director shall have power to administer oaths to such persons. (Ord. 30, Series 2021)