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VIRGINIA STATUTES AND CODES

26-8.1 - Subpoena powers of commissioners, assistants and deputies; penalty.

§ 26-8.1. Subpoena powers of commissioners, assistants and deputies; penalty.

Commissioners of accounts, assistant commissioners of accounts and deputycommissioners of accounts shall have the power to issue subpoenas to requireany person to appear before them and to issue subpoenas duces tecum torequire the production of any documents or papers before them. Suchcommissioners shall not have the power to punish any person for contempt forfailure to appear or to produce documents or papers, but may certify the factof such nonappearance or failure to produce to the circuit court, which mayimpose penalties for civil contempt as if the court had issued the subpoena.Such commissioners may certify to the circuit court the fact of a fiduciary'sfailure to inform the clerk or commissioners of his nonresident status andnew address pursuant to § 26-1.2. The court, upon a finding of a violation of§ 26-1.2, may impose a $50 civil penalty. Such penalties shall be paid to thestate treasurer for deposit into the general fund.

(1974, c. 126; 1997, c. 842; 2005, c. 644.)

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