Sec. 12-330k. Hearings ordered by commissioner.
Sec. 12-330k. Hearings ordered by commissioner. The commissioner and any
agent of the commissioner authorized to conduct any inquiry, investigation or hearing
hereunder shall have power to administer oaths and take testimony under oath relative
to the matter of inquiry or investigation. At any hearing ordered by the commissioner,
the commissioner or his agent authorized to conduct such hearing and having authority
by law to issue such process may subpoena witnesses and require the production of
books, papers and documents pertinent to such inquiry. No witness under subpoena
authorized to be issued by the provisions of this chapter shall be excused from testifying
or from producing books or papers on the ground that such testimony or the production
of such books or other documentary evidence would tend to incriminate him, but such
evidence or the books or papers so produced shall not be used in any criminal proceeding
against him. If any person disobeys such process or, having appeared in obedience
thereto, refuses to answer any pertinent question put to him by the commissioner or his
authorized agent or to produce any books and papers pursuant thereto, the commissioner
or such agent may apply to the superior court of the judicial district wherein the taxpayer
resides or wherein the business has been conducted, or to any judge of said court if the
same is not in session, setting forth such disobedience to process or refusal to answer,
and said court or such judge shall cite such person to appear before said court or such
judge to answer such question or to produce such books and papers, and, upon his refusal
so to do, shall commit him to a community correctional center until he testifies, but not
for a longer period than sixty days. Notwithstanding the serving of the term of such
commitment by any person, the commissioner may proceed in all respects with such
inquiry and examination as if the witness had not previously been called upon to testify.
Officers who serve subpoenas issued by the commissioner or under his authority and
witnesses attending hearings conducted by him hereunder shall receive fees and compensation at the same rates as officers and witnesses in the courts of this state, to be
paid on vouchers of the commissioner on order of the Comptroller from the proper
appropriation for the administration of this chapter.
(P.A. 89-251, S. 34, 203.)