Section 14. For the purpose of determining the correctness of any return or determining the amount of tax that should have been paid or determining whether or not the dealer should have made a return or paid taxes or for collecting any taxes due under this chapter, the commissioner may examine, or cause to be examined, any books, papers, records or memoranda that may be relevant to making such determinations or collections, whether the books, papers, records or memoranda are the property of or are in the possession of the dealer or another person. Said commissioner may require the attendance of any person having knowledge or information that may be relevant and may compel the production of books, papers, records, or memoranda by persons required to attend and may take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the commissioner or an examiner or investigator, a clerk of court shall issue subpoenas for the attendance of a witnesses or the production of books, papers, records and memoranda. The commissioner may also issue subpoenas. Failure to obey a subpoena issued by a district court under this chapter shall be punishable in the district court of the district in which such subpoena is issued, or if the subpoena is issued by the commissioner, such failure to obey a subpoena shall be punishable in the district court of the district in which the party served with the subpoena is located, in the same manner in which a contempt is punishable in a district court.
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