Sec. 12-429. Oaths and subpoenas.
Sec. 12-429. Oaths and subpoenas. The commissioner and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing hereunder may
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 for 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 such person 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 appropriation for the administration of this chapter.
(1949 Rev., S. 2113; 1969, P.A. 297; P.A. 78-280, S. 2, 127.)
History: 1969 act substituted "community correctional center" for "jail"; P.A. 78-280 substituted "judicial district" for
"county".
Order issued pursuant to section is not final and appealable, discussed. 194 C. 245.