A. The finance director may issue a subpoena to compel a person to attend and give testimony or to produce books and records, work papers, photographs or such other information that may be deemed necessary for the purpose of determining the amount of tax due from any person.

B. All subpoenas issued under the terms of this title may be served by any person of full age. The fees of witnesses for attendance and trial shall be the same as the fees of witnesses before the district court, such fees to be paid when the witness is excused from further attendance. When the witness is subpoenaed at the instance of the finance director, such fees shall be paid in the same manner as other expenses under the terms of this title, and when a witness is subpoenaed at the instance of any party to any such proceeding, the finance director may require that the cost of service of the subpoena and the fee of the witness be borne by the party at whose instance the witness is summoned. In such case, the finance director, in the finance director's discretion, may require a deposit to cover the cost of such service and witness fees. A subpoena issued as aforesaid shall be served in the same manner as a subpoena issued out of a court of record. (Ord. 30, Series 2021)