                                 CODE OF VIRGINIA

SUBPOENA POWERS OF COMMISSIONERS OF ACCOUNTS, ASSISTANTS, AND DEPUTIES; PENALTY
(§ 64.2-1203)

Commissioners of accounts, assistant commissioners of accounts, and deputy
commissioners of accounts shall have the power to issue subpoenas to require any
person to appear before them and to issue subpoenas duces tecum to require the
production of any documents or papers before them. Commissioners of accounts,
assistants, and deputies shall not have the power to punish any person for
contempt for failure to appear or to produce documents or papers, but may
certify the fact of such nonappearance or failure to produce to the circuit
court, which may impose penalties for civil contempt as if the court had issued
the subpoena. Commissioners of accounts, assistants, and deputies may certify to
the circuit court the fact of a fiduciary&#8217;s failure to inform the clerk or
commissioners of his nonresident status and new address pursuant to §
64.2-1409. The court, upon a finding of a violation of § 64.2-1409, may impose
a $50 civil penalty. Such penalties shall be paid to the state treasurer for
deposit into the general fund.

HISTORY: 1974, c. 126, § 26-8.1; 1997, c. 842; 2005, c. 644. 2012, c. 614.