§245-12  Investigations; contempts; fees. The director of taxation, and any agent of the director duly authorized by thedirector to conduct any inquiry, investigation, or hearing hereunder, shallhave power to administer oaths and take testimony under oath relative to thematter of inquiry or investigation.  At any hearing ordered by the director,the director or the director's agent authorized to conduct the hearing maysubpoena witnesses and require the production of books, papers, and documentspertinent to the inquiry.  No witness under subpoena authorized to be issued bythis section shall be excused from testifying or from producing books or paperson the ground that such testimony or the production of such books or otherdocumentary evidence would tend to incriminate the witness, or subject thewitness to penalty or forfeiture; but no person shall be prosecuted, punished,or subjected to any penalty or forfeiture for or on account of any act,transaction, matter, or thing concerning which the person shall, under oath,have testified or produced documentary evidence.

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 agent,or to produce any books and papers pursuant thereto, the director or such 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 such court, setting forth such disobedience to process orrefusal to answer, and the court or the judge shall cite such 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 such 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 attendinghearings conducted by the director hereunder, shall receive like fees andcompensation as officers and witnesses in the circuit courts of the State, tobe paid on vouchers of the director, from any moneys available for litigationexpenses of the department of taxation. [L 1939, c 220, §13; RL 1945, §5762; RL1955, §125-12; am L Sp 1959 2d, c 1, §16; HRS §245-12; gen ch 1985]