§ 44-70-10. Inspections and investigations.
(a) The tax administrator or his or her duly authorized agent shall have authority to
enter and inspect, without a warrant during normal business hours, and with a warrant
during nonbusiness hours, the facilities and records of any licensee.
(b) In any case where the administrator or his or her duly authorized agent, or any police
officer of this state, has knowledge or reasonable grounds to believe that any vehicle
is transporting cannabis or cannabis products in violation of this chapter, the administrator,
such agent, or such police officer, is authorized to stop such vehicle and to inspect
the same for contraband cannabis or cannabis products.
(c) For the purpose of determining the correctness of any return, determining the amount
of tax that should have been paid, determining whether or not the licensee should
have made a return or paid taxes, or collecting any taxes under this chapter, the
tax administrator may examine, or cause to be examined, any books, papers, records,
or memoranda, that may be relevant to making those determinations, whether the books,
papers, records, or memoranda, are the property of or in the possession of the licensee
or another person. The tax administrator may require the attendance of any person
having knowledge or information that may be relevant, compel the production of books,
papers, records, or memoranda by persons required to attend, take testimony on matters
material to the determination, and administer oaths or affirmations. Upon demand of
the tax administrator or any examiner or investigator, any court shall issue a subpoena
for the attendance of a witness or the production of books, papers, records, and memoranda.
Disobedience of subpoenas issued under this chapter is punishable by the superior
court of the district in which the subpoena is issued.