If any dealer fails to make a return or refuses to permit an examination of his books,
records or papers or to appear and answer questions within the scope of an investigation
relating to the sale, use, consumption, distribution, storage, lease or rental of
tangible personal property or sale of services, the director may apply to any court
of competent jurisdiction for an order requiring such dealer to make such return or
requiring the dealer, his agents or employees, to appear and answer any such questions
or permit such 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 such dealer or the agents or employees of such dealer, directing him or them
so to appear and testify and to produce such books, records and papers as may be required.
(Code 1956, § 56-73)
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