Section 11-1212. Administration of oaths and compelling testimony

a. The
  commissioner of finance, his or her employees or agents duly  designated
  and  authorized by the commissioner of finance, the tax appeals tribunal
  and any of its duly designated and authorized employees or agents  shall
  have  power  to  administer oaths and take affidavits in relation to any
  matter or proceeding in the exercise of their powers  and  duties  under
  this  chapter.  The commissioner of finance 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 the 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 of finance 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 11-4009  of  this
  title.
    d.  The officers who serve the summons or subpoena of the commissioner
  of finance or the  tax  appeals  tribunal  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.