[§244D-14]  Investigations; contempts; fees. The director of taxation, and any agent authorized by the director to conductany inquiry, investigation, or hearing hereunder, shall have power toadminister oaths and take testimony under oath relative to the matter ofinquiry or investigation.  At any hearing ordered by the director, the directoror the director's agent authorized to conduct the hearing may subpoenawitnesses and require the production of books, papers, and documents pertinentto the inquiry.  No witness under subpoena authorized to be issued by thissection shall be excused from testifying or from producing books or papers onthe ground that such testimony or the production of such books or otherdocumentary evidence would tend to incriminate the witness, but such evidenceor the books or papers so produced shall not be used in any criminal proceedingagainst the witness.

Contempts.  If any person disobeys such processor, having appeared in obedience thereto, refuses to answer any pertinentquestion put to the person by the director or the director's authorized agentor to produce any books and papers pursuant thereto, the director or the agentmay apply to the circuit court of the circuit wherein the taxpayer resides orwherein the transaction, act, or activity under investigation has occurred, orto any judge of the court, setting forth such disobedience to process orrefusal to answer, and the court or the judge shall cite the person to appearbefore the court or the judge to answer such question or to produce such booksand papers, and, upon the person's refusal so to do, shall commit the person tojail until the person shall testify, but not for a longer period than sixtydays.  Notwithstanding the serving of the term of such commitment by anyperson, the director may proceed in all respects with such inquiry andexamination as if the witness had not previously been called upon to testify.

Fees.  Officers who serve subpoenas issued bythe director or under the director's authority and witnesses attending hearingsconducted by the director hereunder shall receive like fees and compensation asofficers and witnesses in the circuit courts of the State, to be paid onvouchers of the director, from any moneys available for litigation expenses ofthe department of taxation. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985]