(a) For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:
(1) Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;
(2) Summon any person to give testimony under oath as may be relevant or material to the inquiry;
(3) Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and
(4) Administer oaths to a person summoned.
(b) A summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia.
(c) The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons.
(d) The Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.
