(1) Every person who has paid, or from whom there is due or alleged to be due, any moneys collectible by the Department, for or on behalf of the City or the School District of Philadelphia, including any taxes, rents, charges, or other sums, and any person upon whom there is imposed any other obligation to collect and remit to the City or the School District of Philadelphia any such moneys shall:^[69]

(a) preserve and retain his books, records, accounts, copies of tax returns filed with other taxing authorities, and other data relating thereto, for a period of 6 years after such moneys become collectible or have been collected by the Department, whichever is later;

(b) when requested by the Department produce his books, records, accounts, copies of tax returns filed with other taxing authorities, and other data relating thereto, and give to the Department the opportunity to make examination of such books, records, accounts, copies, data, and any property owned or controlled by such person in order to verify the accuracy of any report or return made, or if no report or return has been made, to ascertain the amount of tax, rent, charge, or other sum due.

(2) Any information obtained by the Department in the conduct of any examination or investigation shall be treated as confidential, except in the course of departmental business, or in accordance with judicial order, or as otherwise provided by law.