(1) The assessor may by notice given in or outside the State to a person require that person to do one or more of the following:
(a) appear before the assessor to give evidence (including giving evidence on oath);
(b) produce documents specified in the notice which are in the person’s custody or control;
(c) for the purposes of subparagraph (a) or (b), attend before the assessor from day to day, unless excused from attendance or released from further attendance by the assessor.
(2) The assessor may administer oaths for the purposes of the evidence referred to in paragraph (1)(a).
(3) A witness at a hearing before the assessor has the same liabilities, privileges and immunities as a witness before the court.
(4) Where a person (in this paragraph referred to as "person concerned") -
(a) fails to comply with a notice under paragraph (1),
(b) threatens or insults the assessor or any witness or person required to attend before the assessor,
(c) interrupts the proceedings of, or does not b
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