Montana Code Annotated 1995

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     15-1-302. Witnesses -- oaths, contempt, and fees. (1) Oaths to witnesses in any investigation by the department may be administered by the director of revenue or his agent.
     (2) In case any witness shall fail to obey any summons to appear before the department or shall refuse to testify or answer any material question or to produce records, books, papers, or documents when required to do so, such failure or refusal shall be reported to the attorney general, who shall thereupon institute proceedings in the proper district court to compel obedience to any summons or order of the board or to punish the witness for such neglect or refusal.
     (3) Any person who shall testify falsely in any material matter under consideration by the department shall be guilty of perjury and punished accordingly.
     (4) Witnesses attending shall receive like compensation as witnesses in the district court. Such compensation shall be charged to the proper appropriation for the department.

     History: En. Sec. 16, Ch. 3, L. 1923; re-en. Sec. 2122.16, R.C.M. 1935; amd. Sec. 59, Ch. 405, L. 1973; R.C.M. 1947, 84-716.

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