Section 16136 - Powers and duties of the Tax Collector(a) It shall be the duty of the Tax Collector to collect and receive the taxes, interest and penalties authorized by this act.(b) The Tax Collector is hereby charged with the enforcement of the provisions of this act and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations governing the administration and enforcement of the provisions of this act, including the reexamination and correction of returns and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred.(c) The Tax Collector is hereby authorized to examine the books, papers and records of any vendor in order to verify the accuracy of any return filed or ascertain the amount of tax due. Every vendor is hereby directed and required to give to the Tax Collector the means, facilities and opportunities for such examinations. The Tax Collector is hereby authorized to examine any person concerning the amount of tax due and to this end may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge relating to the amount of tax due.1971, June 10, P.L. 154, No. 7, § 6.