§243-13  Director empowered to make
examinations, penalty, etc.  The director of taxation and the director's
authorized assistants may subpoena witnesses, compel the production of books,
papers, and other records, administer oaths, examine books and records, and
hear and take such evidence in relation to any matters within the director's
jurisdiction, and upon which it is necessary or proper that the director be
informed, under this chapter, as in the director's discretion the director may
deem proper.  The circuit courts shall have power, upon request of the director
or any such assistant, to enforce by proper contempt proceedings the attendance
of witnesses and the giving of testimony by them, and the production of books,
papers, and records.  False swearing under oath as to any material fact at any
hearing held under this section shall be subject to chapter 710, part V.  If
the examination discloses that any reports of distributors or other persons
theretofore filed with the director by the distributors or other persons,
pursuant to the requirements of this chapter, have shown incorrectly the number
of gallons of fuel sold or used, or the tax accruing thereon, so that any
additional license taxes are due and payable under this chapter, the director
shall proceed to collect such unpaid license taxes. [L 1932 1st, c 19, §11; RL
1935, §2020; am L Sp 1941, c 26, pt of §1; RL 1945, §5212; RL 1955, §123-10; am
L Sp 1959 2d, c 1, §16; HRS §243-13; gen ch 1985; am L 1991, c 55, §3]