Section 11-2413. Administration of oaths and compelling testimony

a. The
  commissioner, his or her employees duly designated and authorized by the
  commissioner, 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 proceeding in  the  exercise  of
  their powers and duties under this chapter. The 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  the
  commissioner  or  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 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 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.