producer in order to verify the accuracy and completeness of
a return made or, if no return was made, to ascertain and
assess the tax imposed by this chapter. The department may
require the preservation of all books, papers and records for
any period deemed proper by the department but not to exceed
three years from the end of the calendar year to which the
records relate.
(2) A producer shall give to the department or its agent
the means, facilities and opportunity for examinations and
investigations under this section.
(3) The department may examine a person, under oath,
concerning the taxable severing of natural gas by a producer
or concerning any other matter relating to the enforcement or
administration of this chapter, and to this end may compel
the production of books, papers and records and the
attendance of all persons whether as parties or witnesses
believed to have knowledge of relevant matters.
(b) Procedure.--The procedure for the hearings or
examinations shall be the same as that provided under the act of
April 9, 1929 (P.L.343, No.176), known as The Fiscal Code.
§ 4326. Unauthorized disclosure.
(a) General rule.--Information gained by the department as a
result of a return, examination, investigation, hearing or
verification required or authorized under this chapter shall be
confidential except for official purposes and except in
accordance with proper judicial order or as otherwise provided
by law.
(b) Penalty.--Any person unlawfully divulging the
information shall be guilty of a misdemeanor and shall, upon
conviction, be sentenced to pay a fine of not more than $1,000
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