Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4844.3. Rules and regulations;  examination of books, papers and records;  examination of persons, information confidential

(a) The board of revision of taxes, or the county commissioners, are hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter, or thing, pertaining to the administration and enforcement of the provisions of this act and the collection of tax, penalties and interest imposed by this act.

(b) The board of revision of taxes, or the county commissioners, or any employe authorized by them in writing, is hereby authorized to examine the books, papers and records of any resident in order to verify the accuracy of any return made, or if no return was made to ascertain and assess the tax imposed by this act.  Every such resident is hereby directed and required to give to the board of revision of taxes, or the county commissioners, or their duly authorized employes, the means, facilities and opportunity for such examinations and investigations as are hereby provided and authorized.  The board of revision of taxes, or the county commissioners, are hereby authorized to examine any person, under oath, concerning any property which was or should have been returned for taxation, and to this end, may compel the production of books, papers and records and the attendance of all persons, whether as parties or witnesses, who they believe have knowledge of such property.  In the event of the refusal of any taxpayer to permit the examination of his books and records, or upon his refusal to appear before the board of revision of taxes, or the county commissioners, or to testify, or in the event of his refusal to produce books, papers and records, which the board of revision of taxes, or the county commissioners, have directed to be produced, the board of revision of taxes, or the county commissioners, may have recourse to the court of common pleas of said county, which court shall, upon cause shown, direct the attendance of witnesses and the production of books, papers and records.  Any information gained by the board of revision of taxes, or the county commissioners, as a result of any returns, investigations, hearings or verifications, required or authorized by this act, shall be confidential, except for official purposes, and any person or agent divulging such information shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine not in excess of five hundred dollars ($500), or to undergo imprisonment for not more than three (3) years, or both, in the discretion of the court.

(c) The powers, conferred by this act upon the board of revision of taxes and the county commissioners relating to the administration and enforcement of this act, shall be in addition to, but not exclusive of, any other powers heretofore or hereafter conferred upon the said board, or county commissioners, by law.