Notwithstanding any other provision of law, there is provided within the Department of Revenue and Taxation, Regulatory Division, additional special functions, powers and duties to carry out civil enforcement efforts of this Act as directed by DRT. The Director of DRT (Director) may staff the Division as the exigencies of the public service may require.

In addition to the existing powers and duties already provided by law, the Regulatory Division shall also have the following additional powers pursuant to this Chapter:

(a) investigate reported or suspected violations of business license laws for civil enforcement purposes, including through covert means allowable pursuant to the Internal Revenue Manual of the Internal Revenue Service, with a stated priority of investigating cash-based businesses as defined in this Chapter. Any criminal investigations originating as a result of information reported by a member of the general public shall require that the Department obtain the identity of the person providing the information;

(b) enforce the business license laws by issuing, enforcing, or executing citations, fines, infractions and assessments;

(c) serve as fraud referral specialists to assist in the development and review of fraud cases for appropriate disposition of potentially fraudulent activities, including referral to criminal investigators and assessment of civil fraud penalties; provided, that

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personnel assigned to the Regulatory Division may not participate in any criminal investigation;

(d) organize and hold public informational meetings on issues of business license laws, including compliance deficiencies in segments of the economy, and undertake any other activities to encourage taxpayers, practitioners, and others to maintain responsibility and compliance with their tax obligations;

(e) coordinate with other sections or divisions within DRT, other departments or branches of the government of Guam, or the federal government on matters relating to civil enforcement of the tax laws, including joint investigations, information-sharing arrangements, or concurrent collection efforts; provided, that personnel assigned to the Regulatory Division may not participate in any criminal investigation;

(f) compile information received by third parties, including taxpayers, competitors, government agencies, confidential sources, or public sources, and delegate this information within the Department for proper handling. Proper handling may include referral internally to other civil or criminal enforcement divisions;

(g) conduct investigations, research, and studies of matters relevant to the complex or sensitive civil enforcement of the business license laws; and

(h) perform such other acts as may be incidental to the exercise of the functions, powers, and duties set forth in this Section and existing law, or as otherwise directed by the Director of the DRT.