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44-20-46. Witnesses before tax administrator

(a) The tax administrator and any agent of the tax administrator authorized to conduct any inquiry, investigation, or hearing under this chapter has power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the tax administrator, the tax administrator or his or her agent may subpoena witnesses and require the production of books, papers, and documents pertinent to the inquiry. No witness under subpoena authorized to be issued by the provisions of this chapter is excused from testifying or from producing books or papers on the ground that the testimony or the production of the books or other documentary evidence would tend to incriminate the witness, but the testimony or the evidence of the books or papers so produced shall not be used in any criminal proceedings against the witness.
(b) If any person disobeys this process or, having appeared in obedience to it, refuses to answer any pertinent question put to the person by the tax administrator or his or her authorized agent or to produce any books and papers pursuant to the process, the tax administrator or the agent may apply to the sixth (6th) division of the district court, stating the disobedience to process or refusal to answer, and the court shall cite the person to appear before the court to answer that question or to produce those books and papers, and, upon his or her refusal so to do, shall commit the person to the adult correctional institutions, for a period not to exceed sixty (60) days. Notwithstanding the serving of the term of this commitment by any person, the tax administrator may proceed in all respects with this inquiry and examination as if the witness had not previously been called upon to testify.
(c) Officers who serve subpoenas issued by the tax administrator or under his or her authority and witnesses subpoenaed by the tax administrator under this section shall receive fees and compensation at the same rates as officers and witnesses in the district courts of the state, to be paid from the proper appropriation for the administration of this chapter.
(d) A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.

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