The Finance Director has the power to issue subpoenas and subpoenas duces tecum to compel the attendance of witnesses and production of documents for the purpose of ascertaining the correctness of a tax return or for performing an assessment or for any hearing held by the Finance Director. In case of the failure or refusal of a witness to appear and testify or to produce evidence, the Finance Director may invoke the aid of the Circuit Court of the county. Upon proper showing, the Finance Director may apply for an order requiring the witness to appear and give testimony and produce evidence concerning the matter in question.
(Ord. passed 11-12-2019)