Section 11-1113. Administration of oaths and compelling testimony

a. The
  commissioner of finance,  his  or  her  employees  duly  designated  and
  authorized  by  him or her, the tax appeals tribunal and any of its duly
  designated and authorized employees shall have power to administer oaths
  and take affidavits in relation to any  matter  or  proceedings  in  the
  exercise   of   their   powers  and  duties  under  this  chapter.  Such
  commissioner and the tax appeals tribunal shall have power  to  subpoena
  and  require  the  attendance  of witnesses and the production of books,
  papers and documents to secure information pertinent to the  performance
  of  the  duties  of  such  commissioner  or  of the tax appeals tribunal
  hereunder and of the enforcement of this chapter, and to examine them in
  relation thereto, and  to  issue  commissions  for  the  examination  of
  witnesses  who  are  out  of  the  state  or unable to attend before the
  commissioner or the tax appeals tribunal or excused from attendance.
    b. A justice of the supreme court either in court or at chambers shall
  have power summarily to enforce by proper proceedings the attendance and
  testimony of witnesses and the  production  and  examination  of  books,
  papers  and  documents called for by the subpoena of the commissioner of
  finance or the tax appeals tribunal under this chapter.
    c. Cross-reference; criminal penalties. For failure to obey  subpoenas
  or  for  testifying  falsely,  see  section  11-4007  of this title; for
  supplying false or fraudulent information, see section 11-4002  of  this
  title.
    d.  The officers who serve the summons or subpoena of the commissioner
  of finance or the tax appeals tribunal hereunder and witnesses attending
  in response thereto shall be entitled to the same fees as are allowed to
  officers and witnesses in civil cases in courts  of  record,  except  as
  herein  otherwise provided. Such officers shall be the city sheriff, and
  his or her duly appointed deputies or any officers or employees  of  the
  department  of  finance or the tax appeals tribunal, designated to serve
  such process.