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: Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry; Summon any person to give testimony under oath as may be relevant or material to the inquiry; Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and Administer oaths to a person summoned. 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. The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons. 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.
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