New Rochelle |
Code of Ordinances |
Part II. General Legislation |
Chapter 288. Taxation |
Article X. Room Occupancy Tax |
§ 288-50. Administration of oaths and compelling testimony.
Latest version.
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A.The City Commissioner of Finance or his/her employees or agents duly designated and authorized by him/her shall have power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers and duties under this article. The City Commissioner of Finance shall have power to subpoena and require the attendance of witnesses and the production of books, papers and documents, to secure information pertinent to the performance of his/her duties hereunder and of the enforcement of this article and to examine them in relation thereto and to issue commissions for the examination of witnesses who are out of the state or unable to attend before him/her or excused from attendance.B.A Justice of the Supreme Court, either in court or at chambers, shall have power summarily to enforce by proper proceedings the attendance and testimony of witnesses and the production and examination of books, papers and documents called for by the subpoena of the City Commissioner of Finance.C.Any person who shall refuse to testify or to produce books or records or who shall testify falsely in any material matter pending before the City Commissioner of Finance under this article shall be guilty of a misdemeanor, punishment for which shall be a fine of not more than $1,000 or imprisonment for not more than one year, or both such fine and imprisonment.D.The officers who serve the summons or subpoena of the City Commissioner of Finance and witnesses attending in response thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil cases in courts of record, except as herein otherwise provided. Such officers shall be the Police Commissioner and his/her duly appointed deputies or any officers, employees or other persons of the City Commissioner of Finance designated by him/her to serve such process.