15-8-304. Enforcement powers of department. (1) The department may:
(a) require any person in the state to make and subscribe an affidavit, giving the person's name, place of residence, and post-office address;
(b) subpoena and examine any person in relation to any statement furnished to the department or any statement that discloses property that is assessable in the state.
(2) The department may exercise this power in any county where the person whom it desires to examine may be found but may not require the person to appear before it in any county other than that in which the subpoena is served.