When a person, who is required to make a return or obtain a license under the provisions of law administered by the department, (a) fails to do so at the time required, (b) delivers any return which, in the opinion of the department is erroneous, or (c) refuses to allow any regularly authorized agent of the department to examine his books and records, the department may summon (a) the person, (b) any other person having possession, care, or custody of books of account containing entries relating to the business of such person, or (c) any other person it considers proper to appear before the department and produce the books at a time and place named in the summons and to give testimony and answer questions under oath respecting any item of income liable to tax on the return thereof. The summons must in all cases be served by an authorized agent of the department by delivering an attested copy to the person in hand or leaving the copy at the person's last or usual place of abode. When the summons requires the production of books and returns, it is sufficient if the books are described with reasonable certainty.

Whenever a person summoned under the provisions of this section neglects or refuses to obey the summons, the department may apply to any circuit judge for an attachment against him for contempt. Any judge may hear the application and, if satisfactory proof is made, shall issue an attachment directed to the sheriff of the county in which the person resides for the arrest of the person. Upon the person being brought before him, the judge shall proceed to a hearing of the case. The judge may make an order consistent with existing laws for the punishment of contempt, to enforce obedience to the requirements of the summons.