Section 11-2512. Administration of oaths and compelling testimony

a. The
  commissioner of finance, his or her employees or agents duly  designated
  and  authorized  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  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 such commissioner or 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.