§ 17-12. Administration of subtitle.

(a) General powers of Director of Finance.

In order to properly carry out and enforce the provisions of this subtitle and to collect the tax levied and imposed hereunder, the Director of Finance is hereby authorized and empowered:

(1) subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, to make, adopt, promulgate, and amend, from time to time, such rules and regulations as he may deem necessary or proper:

(i) to carry out and enforce the provisions of this subtitle;

(ii) to fully collect the tax imposed by this subtitle; and

(iii) to define or construe any of the terms and provisions used in this subtitle in connection with the imposition or collection of said tax;

(2) with the approval of the City Solicitor:

(i) to compromise disputed claims in connection with the tax levied and imposed by this subtitle; and

(ii) for good and sufficient causes shown, to abate or remit interest and penalties and to rebate and refund any taxes erroneously or improperly paid;

(3) to delegate any of his powers, duties, and functions under the provisions of this subtitle to the City Collector or any other agent, representative, or employee of the Mayor and City Council of Baltimore;

(4) to conduct investigations concerning any matter covered by this subtitle and, at any time and in connection therewith, to require by subpoena or summons the attendance and testimony of witnesses and the production of any books, accounts, records, papers, and correspondence relating to any matter which the Director of Finance is authorized by this subtitle to determine; and

(5) to sign subpoenas, administer oaths, and affirmations, examine witnesses, and receive evidence.

(b) Enforcing subpoenas, etc.

In case of disobedience of any subpoena or the contumacy of any witness appearing before the Director of Finance, or his duly authorized agent or representative, the Director of Finance may apply to the Circuit Court for Baltimore City for an order requiring the person subpoenaed to obey the subpoena or to give evidence or to produce books, accounts, records, papers, and correspondence touching the matter in question.

(c) Self-incrimination.

(1) No person shall be excused from testifying or producing any books, papers, records, or data in any investigation or upon any hearing when ordered to do so by the Director of Finance or his duly authorized agent or representative, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate him or subject him to criminal penalty, but no such testimony or evidence, documentary or otherwise, shall be used in any subsequent prosecution against the individual supplying the same.

(2) No individual so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying.