The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, 1944-02-10

assessment and collection of taxes
and penalties imposed hereunder.
The treasurer shall make rules not
inconsistent with this ordinance
necessary in enforcing its pro-
visions, which rules shall have the
same force and effect as if spe-
ficially included herein unless de-
clared invalid by the judgment of
a court of record not appealed
from. Such rules shall be on file
in the office of the treasurer and
shall become effective 10 days
after the filing thereof, and shall
be open to the public inspection
at all reasonable times.
Section 10. II shall be unlawful
for the treasurer or any deputy,
agent or employee thereof, or for
any other person, to make known
or reveal any facts or information
disclosed in any investigation or
examination of the taxpayers
books or records made in connec-
ton with the administration of
this ordinance. The foregoing,
however, shall not prohibit the
treasurer or his deputy from:
ta) Giving such facts or informa-
ton in evidence in any court &C
ton involving tax imposed here
under or involving any violation of
the provisions of this ordinance:
db) Giving such facts and in
formation to the taxpayer or his
duly authorized agent.
Section IL. 1t shall be the duty
of every person liable for tax
hereunder to keep and preserve
for a period of two years such
suitable records as may be neces-
sary to determine the amount of
any tax for which he may be liable
under the provisions of this ordin-
ance, and such books and records
shall be open for examination at
any time by the treasurer or his
duly authorized deputy. Any
person who shall fail to comply
with the requirements Of this Sec
ton shall be forever barred from
QUESTIONING in any court action or
proceeding the correctness of any
assessment of taxes made by the
treasurer and based upon any
period for which such books and
records have not been so kept and
preserved. Except in case of
fraud, the treasurer shall not
assess against any taxpayer any
tax that may have become pay
able under the provisions of this
ordinance and remained unpaid
for more than three years.
Section II. The provisions of
this ordinance shall not apply to:
/. Admissions to any place To-
Gated within the corporate limits
of any city or town in said county
during the time that such city or
town imposes tax of similar
nature upon the admission charge
to any place within its corporate
limits.
i 2. Any admission charge which
is less than eleven cents.
3. Admission charges made by
bona fide private social or serv-
ice club, church or society, for en-
tertainment or recreation, which
is not conducted for profit, attend
ance to which is not open to the
public but is limited to members
of the organization and individ-
ually invited guests Of such MEM
j bers.
Section Is. 1t shall be unlawful
for any person to engage in the
business of charging an admission
to any place without having OBJ
tanned a certificate Of registration
as provided herein; or to engage
in such business after his certifi-
cate shall have been revoked by
order of the treasurer; or to make
any false or fraudulent return or
false statement in any return with
intent to defraud the county or
evade the payment of the tax inn
posed by this ordinance; or for
any person to fail or refuse to per-
NIT the examination of any record
by the treasurer or his deputy
as provided by this ordinance; or
to willfully violate any other pro-
vision of this ordinance. Any
person violating any of the pro-
visions of this section shall be
guilty of a gross misdemeanor and
punishable in the manner pro-
vided by law. In addition to the
foregoing penalties, any person
who shall knowingly sign any false
or fraudulent return or any re-
turn containing any false or fraud
ulent statement, with intent to de-
fraud the county, shall be guilty
of the offense Of perjury in the
second degree and, on conviction
thereof, shall be punished in the
manner provided by law. All pen
alties or punishments provided in
this section shall be in addition
to all other penalties provided in
this ordinance.
Section IA. The treasurer shall
deposit the proceeds of the tax
levied by this ordinance in the
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