Inquisitorial Powers of Department

Section 13. Inquisitorial Powers of Department.--The department, or any agent authorized in writing by it, is hereby authorized to examine the books, papers, records and equipment, and to investigate the character of the business of any vendor, in order to verify the accuracy of any return made, or, if no return was made by such vendor, to ascertain and assess the tax imposed by this act. Every such vendor is hereby directed and required to give to the department, or its duly authorized agent, the means, facilities and opportunity for such examinations and investigations as are hereby provided and required. Any information gained by the department, as a result of any returns, investigations or verifications required to be made by this act, shall be confidential except for official purposes, and any person divulging such information shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine of not less than one hundred dollars ($100.00) or more than five hundred dollars ($500.00), and costs of prosecution, or to undergo imprisonment for not more than six months, or both.