§ 311-65. Requiring Identifying Information.

(a)

The tax commissioner may require any person filing a tax document with the tax commissioner to provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the tax commissioner. A person required by the tax commissioner to provide identifying information that has experienced any change with respect to that information shall notify the tax commissioner of the change before, or upon, filing the next tax document requiring the identifying information.

(b)

(i)

If the tax commissioner makes a request for identifying information and the tax commissioner does not receive valid identifying information within thirty (30) days of making the request, the tax commissioner may impose a penalty upon the person to whom the request was directed pursuant to Sections 311-73 and 311-75 of this chapter, in addition to any applicable penalty described in Section 311-999 of this chapter.

(ii)

If a person required by the tax commissioner to provide identifying information does not notify the tax commissioner of a change with respect to that information as required under subsection (a) of this section within thirty (30) days after filing the next tax document requiring such identifying information, the tax commissioner may impose a penalty pursuant to Sections 311-73 and 311-75 of this chapter.

(iii)

The penalties provided for under subsections (b)(i) and (ii) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in Section 311-999 of this chapter for a violation of Section 311-91 of this chapter and any other penalties that may be imposed by the tax commissioner by law.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)