§ 26-55-238 - Inspection of records, books, etc. -- Examination of witnesses. - Arkansas Statutes

26-55-238. Inspection of records, books, etc. -- Examination of witnesses.

(a) The Director of the Department of Finance and Administration shall have the power to require any person, firm, corporation, or association of persons engaged in the handling, sale, or distribution of gasoline or motor vehicle fuel, either as a distributor or as a retailer, to furnish any information other than the statements mentioned in 26-55-237 by the director, deemed to be necessary for the purpose of enforcing the collection of the tax. For this purpose the director shall have authority to examine the books, records, papers, and files and storage tanks and any other equipment of such persons, firms, corporations, or associations of persons.

(b) (1) To this end, the director shall have the power and authority to administer oaths and examine witnesses.

(2) (A) If any witness fails or refuses to appear at the request of the director and give evidence under oath or refuses access to books, records, papers, and files and storage and any other equipment, the director shall certify the facts and the names of the witnesses failing and refusing to appear, refusing to give evidence, or refusing access to the books, papers, records, files, and storage tanks to the judge of the circuit court of this state having jurisdiction over the witness or witnesses.

(B) Thereupon, the judge shall direct that a summons issue out of the court directed to the witnesses commanding their appearance in the court on a day to be fixed and to be continued as occasion may require, and there give evidence, if within the knowledge of the witnesses, and produce and open for inspection the books, papers, records, and files as may be required for the purpose of ascertaining any facts necessary for the enforcement of the collection of the tax provided for in this subchapter.

(C) Upon the failure of the witnesses to appear in obedience to the summons, to give evidence and produce and open for inspection the books, records, papers, and files, and permit access to the storage tanks without satisfactory excuse, the witness shall be deemed guilty of contempt of court and shall be punished in the manner provided for that offense.