P.R. Laws tit. 10, § 981n
In the exercise of his duties the Secretary of the Treasury is authorized to summon witnesses and to administer oaths and take sworn declarations and in compliance with these provisions he may subpoena witnesses; and may compel the witnesses to produce books, letters, documents, papers, records and all other articles that may be considered essential for a complete knowledge of the matter under investigation.
In case of contumacy or refusal to obey a summons issued by the Secretary of the Treasury or by the official designated by him, any competent part of a court may request the Secretary of the Treasury to issue against said person an order summoning him to appear before the Secretary of the Treasury or before the official designated by the latter, to produce evidence, if so ordered, or to declare on the matter under investigation. Said person shall incur in contempt of court if he disobeys the order of the court.
History —June 27, 1968, No. 143, p. 409, § 15.