2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 4 EXCISE TAXES
CHAPTER 453A CIGARETTE AND TOBACCO TAXES
453A.20 Subpoena for witnesses and papers.
453A.20 Subpoena for witnesses and papers.
For the purpose of enforcing the provisions of this chapter and of detecting violations thereof, the director shall have the power to administer oaths and to require by subpoena the attendance and testimony of witnesses and the production of all relevant books, papers, and records. Such attendance and production may be required at the statehouse at Des Moines, or at any place convenient for such investigation. In case any person fails or refuses to obey a subpoena so issued, the director may procure an order from the district court in the county where such person resides, or where such person is found, requiring such person to appear for examination and/or to produce such books, papers, and records as are required in the subpoena. Failure to obey such order shall be punished by such court as contempt thereof.
[C39, §1556.15; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.20]
C93, §453A.20
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