Section 3420-27 - Enforcement; rules and regulations; inquisitorial powers of the department(a) The department is hereby charged with the enforcement of the provisions of this act, and is hereby authorized and empowered to prescribe, adopt, promulgate, and enforce rules and regulations not inconsistent with this act relating to any matter or thing pertaining to the administration and enforcement of the provisions of this act, and the collections of tax, penalties and interest imposed by this act. The department is hereby required to have such rules and regulations promulgated and adopted, printed, and shall distribute the same to any person upon request.(b) The department or any agent, authorized in writing by it, is hereby authorized to examine the books, papers and records, and to investigate the character of the business transacted by any association in order to verify the accuracy of any report made, or if no report was made by such association, to ascertain and settle the tax imposed by this act. Every such association is hereby directed and required to give to the department, or its duly authorized agent, the means, facilities and opportunity for such examinations and investigations as are hereby provided and authorized. Any information gained by the department as a result of any returns, investigations, or verifications required to be made by this act shall be confidential, except for official purposes, and any person divulging such information shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine of not less than one hundred dollars ($100), or more than one thousand dollars ($1,000), and costs of prosecution, or to undergo imprisonment for not more than six (6) months, or both, in the discretion of the court.(c) Whenever any person acting for or on behalf of the department shall, in good faith, institute legal proceedings for any violations of the provisions of this act, and for any reason shall fail to recover costs of record, such costs shall be a charge upon the proper county, as shall such costs in the event defendant is imprisoned for failure to pay fine or costs, or both, and shall be audited and paid as are costs of like character in said county.(d) The powers conferred by this act upon the department relating to the administration or enforcement of this act shall be in addition to, but not exclusive of, any other powers heretofore or hereafter conferred upon the department by law.1945, May 23, P.L. 893, § 7.