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<br />books or accounts as may be necessary to determine the amount of tax for <br /> <br />which he is liable hereunder. It shall be the duty of every such person <br /> <br />to keep and preserve for a period of three years all invoices of goods and <br /> <br />merchandise purchased for resale, and all such books, invoices, and other <br /> <br />records shall be open for examination at any time by the Treasurer or his <br /> <br />duly authorized agents. <br /> <br />SECTION 18. PENALTY FOR WRONGFULLY DIVULGING GROSS PROCEEDS TAX INFORMATION. <br /> <br />Any City officer or employe, or any member of the office of, or <br /> <br />officer, or employe of the Treasurer who shall divulge any information <br /> <br />classified herein as confidential, in any manner, except in accordance with <br /> <br />proper judicial order, or as otherwise provided by law, shall be guilty of a <br />violation hereof. <br /> <br />SECTION 19. EXAMINA TI ON OF RETURNS; REFUNDS, CREDITS, AND DEFI CIENCIES . <br />As soon as practicable after the return is filed, the Treasurer <br />shall examine it. <br />19-1. If it then appears that the correct amount of tax to be <br />remitted is greater or less than that shown in the return, the tax shall be <br /> <br />recomputed. <br /> <br />19~2. If the amount paid exceeds that which is due, the excess shall <br /> <br />be refunded or credited against any subsequent remittance from the same <br /> <br />person. <br /> <br />19-3. If the amount paid is less than the amount due, the differ- <br /> <br />ence, together with interest thereon at the rate of one-half of one per cent <br /> <br />per month from the time the return was due, shall be paid by the vendor <br /> <br />within ten days after written notice and demand from the Treasurer. <br /> <br />- 12 - <br />