Summons authority.

(a) For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:

(1) Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;

(2) Summon any person to give testimony under oath as may be relevant or material to the inquiry;

(3) Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and

(4) Administer oaths to a person summoned.