HRS § 244D-14 — Investigations; contempts; fees


[§244D-14] Investigations; contempts; fees.
The director of taxation, and any agent authorized by the director to conduct
any inquiry, investigation, or hearing hereunder, shall have power to
administer oaths and take testimony under oath relative to the matter of
inquiry or investigation. At any hearing ordered by the director, the director
or the director's agent authorized to conduct the hearing 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 this
section shall be excused from testifying or from producing books or papers on
the ground that such testimony or the production of such books or other
documentary evidence would tend to incriminate the witness, but such evidence
or the books or papers so produced shall not be used in any criminal proceeding
against the witness.
Contempts. If any person disobeys such process
or, having appeared in obedience thereto, refuses to answer any pertinent
question 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 the agent
may apply to the circuit court of the circuit wherein the taxpayer resides or
wherein the transaction, act, or activity under investigation has occurred, or
to any judge of the court, setting forth such disobedience to process or
refusal to answer, and the court or the judge shall cite the person to appear
before the court or the judge to answer such question or to produce such books
and papers, and, upon the person's refusal so to do, shall commit the person to
jail until the person shall testify, but not for a longer period than sixty
days. Notwithstanding the serving of the term of such commitment by any
person, the director may proceed in all respects with such inquiry and
examination as if the witness had not previously been called upon to testify.
Fees. Officers who serve subpoenas issued by
the director or under the director's authority and witnesses attending hearings
conducted by the director hereunder shall receive like fees and compensation as
officers and witnesses in the circuit courts of the State, to be paid on
vouchers of the director, from any moneys available for litigation expenses of
the department of taxation.