Power of department to summon taxpayer or other person; remedy for failure to comply with summons

(A) The department may summon: (1) a person who: (a) is required to make a return or obtain a license pursuant to the provisions of law administered by the department and who fails to do so at the time required; (b) delivers a return that the department considers erroneous; or (c) refuses to allow an authorized agent of the department to examine his books and records; (2) another person having possession, care, or custody of books of account containing entries relating to the business of such person; or (3) another person it considers proper. (B) The summons may demand that the person appear before the department and produce the books at a time and place named in the summons and to give testimony and answer questions under oath relating to a tax or other matter administered by the department. (C) The summons must be served by an authorized agent of the department by delivering an attested copy to the person in hand or leaving the copy at the person's last or usual place of abode. When the summons requires the production of books and returns, it is sufficient if the books are described with reasonable certainty. (D) If a person summoned pursuant to this section neglects or refuses to obey the summons, the department may apply to the Administrative Law Court for an attachment against him for contempt. Any administrative law judge may hear the application and, if satisfactory proof is made, shall issue an attachment directed to the sheriff of the county in which the person resides for his arrest. When the person is brought before him, the judge shall proceed to a hearing of the case and may enforce obedience to the requirements of the summons by making an order consistent with existing laws for the punishment of contempt.