32 V.S.A. § 9276 — Hearings

(a) The Commissioner may conduct hearings, administer oaths to, and examine under oath
any person, including the operator, relative to the business of the operator, in respect
to any matter incident to the administration of this chapter. The provisions of this
chapter shall also apply to any person who the Commissioner has reason to believe
is liable for payment of the tax under this chapter.
(b) The Commissioner shall have the power to compel the attendance of witnesses and the
production of any books, records, papers, vouchers, accounts, or documents of any
operator, or of any person the Commissioner has reason to believe is liable for the
payment of the tax under this chapter, or of any person believed to have information
pertinent to any matter under investigation by the Commissioner at any hearing held
pursuant to the provisions of this chapter. The fees of witnesses required to attend
any such hearing shall be the same as those allowed the witnesses appearing in the
Superior Court, but no fees shall be payable to a witness charged with a meals and
rooms tax liability. Such fees shall be paid in the manner provided for the payment
of other expenses incident to the administration of this chapter.
(c) Any examination under oath conducted by the Commissioner may, in his or her discretion,
be reduced to writing and willful false testimony therein shall be deemed perjury
and be punishable as such.
(d) [Repealed.] (