§ 20-226. Treasurer authorized to apply to court for order to enforce provisions.

(a)

If any dealer fails to make a return, or refuses to permit an examination of his, the dealer's books, records, or papers, or to appear and answer questions within the scope of the investigation relating to the sale, use, consumption, distribution, storage, lease or rental of tangible personal property, or sale of services, the treasurer may apply to any court of competent jurisdiction for an order requiring the dealer to make the return, or requiring the dealer or his agents or employees, to appear and answer any questions or permit the examination, and the court or any judge thereof shall thereupon issue an order, upon such reasonable notice as shall be prescribed therein, to be served upon the dealer or the agents or employees of the dealer, directing him or them to so appear and testify, and to produce the books, records and papers as may be required.

(b)

Any person, or any member of any firm, partnership, joint venture, association, or corporation, or any agent or employee thereof, failing to comply with any such order shall be guilty of contempt and shall be punished as provided by law in cases of contempt.

(Ord. No. 173, §§ 9.11A, 9.11B, 11-10-78)