Examinations of books and records.

For the purpose of ascertaining the correctness of any return required to be made by this title, making a return where none has been made, determining the liability of any person or real property for any District of Columbia tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or equity of any transferee or fiduciary of any person in respect of any District of Columbia revenue tax, collecting any such liability, or inquiring into any offense connected with the administration or endorsement of the District of Columbia revenue law, the Mayor or any authorized officer or employee of the Office of Tax and Revenue may: Examine any books, papers, records, or other data which may be relevant or material to such inquiry; or Take such testimony of the person concerned, under oath, as may be relevant to such inquiry.