136.100. Testimony--witnesses--subpoenas. - Missouri Statutes

Testimony--witnesses--subpoenas.

136.100. 1. The director of revenue may invoke the aid ofthe circuit court of any county of the state of Missouri, or ofthe city of St. Louis, having jurisdiction over such witness inrequiring the attendance and testimony of such witness and theproduction of books, records and papers. The circuit court ofthe city of St. Louis or the circuit court of any county of thestate of Missouri within which such witness may be served may, incase of contumacy or refusal to obey a subpoena, issue an orderrequiring such person to appear before the director of revenue,or his deputy, and to produce books, records and papers if soordered and any evidence touching the matter in question withinthe scope of authority of the state director of revenue; and anyfailure to obey such order of the court may be punished by suchcourt as a contempt thereof.

2. No person shall be excused from testifying or producingany books, papers, records or documents in any investigation, orupon any hearing in which a subpoena shall be issued by thedirector of revenue, upon the ground that the testimony orevidence, documentary or otherwise, may tend to incriminate orsubject him to a criminal penalty; but no person shall beprosecuted or subjected to any criminal penalty for or on accountof any transaction made or thing concerning which he may becompelled to testify or produce evidence, documentary orotherwise, before the director of revenue or his agent. Noperson so testifying shall be exempt from prosecution andpunishment for perjury committed in so testifying.

(L. 1945 p. 1428 § 19)