Section 11-1412. Administration of oaths and compelling testimony

a. The
  commissioner of finance, the employees or agents duly designated by  him
  or  her,  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 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.