Section 11-2713. Administration of oaths and compelling testimony

a. The
  commissioner of finance,  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
  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 such 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 fradulent 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.