If any dealer fails to make a return, or refuses to permit an examination of his,
the dealer's books, records, or papers, or to appear and answer questions within the
scope of such investigation relating to the sale, use, consumption, distribution,
storage, lease or rental of tangible personal property, or sale of services, the tax
collector may apply to any court of competent jurisdiction, for an order requiring
such dealer to make such return, or requiring the dealer, or his agents or employees,
to appear and answer any such questions or permit such examinations, 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 said dealer or the agents or employees
of such dealer directing him or them to so appear and testify, and to produce such
books, records, and papers as may be required. Any person, or any member of any firm,
co-partnership, joint venture, association, or corporation, or any agent or employee
thereof, failing to comply with any such order shall be guilty of contempt, and shall
be punished as provided by law in cases of contempt.
