HRS § 245-12 — Investigations; contempts; fees


§245-12 Investigations; contempts; fees.
The director of taxation, and any agent of the director duly 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, or subject the
witness 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 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 such 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 such court, setting forth such disobedience to process or
refusal to answer, and the court or the judge shall cite such 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 such 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.