§243-13  Director empowered to makeexaminations, penalty, etc.  The director of taxation and the director'sauthorized assistants may subpoena witnesses, compel the production of books,papers, and other records, administer oaths, examine books and records, andhear and take such evidence in relation to any matters within the director'sjurisdiction, and upon which it is necessary or proper that the director beinformed, under this chapter, as in the director's discretion the director maydeem proper.  The circuit courts shall have power, upon request of the directoror any such assistant, to enforce by proper contempt proceedings the attendanceof 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 anyhearing held under this section shall be subject to chapter 710, part V.  Ifthe examination discloses that any reports of distributors or other personstheretofore filed with the director by the distributors or other persons,pursuant to the requirements of this chapter, have shown incorrectly the numberof gallons of fuel sold or used, or the tax accruing thereon, so that anyadditional license taxes are due and payable under this chapter, the directorshall proceed to collect such unpaid license taxes. [L 1932 1st, c 19, §11; RL1935, §2020; am L Sp 1941, c 26, pt of §1; RL 1945, §5212; RL 1955, §123-10; amL Sp 1959 2d, c 1, §16; HRS §243-13; gen ch 1985; am L 1991, c 55, §3]