Sec. 12-656. Oaths and subpoenas.
Sec. 12-656. Oaths and subpoenas. 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. 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. 91-397, S. 7.)