[Code of Federal Regulations]
[Title 31, Volume 1]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR103.76]

[Page 396-397]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
                       DEPARTMENT OF THE TREASURY
 
PART 103--FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN 
TRANSACTIONS--Table of Contents
 
                           Subpart F--Summons
 
Sec. 103.76  Enforcement of summons.

    In the case of contumacy by, or refusal to obey a summons issued to, 
any person under this part, the Secretary or any delegate of the 
Secretary listed under Sec. 103.72 of this part shall refer the matter 
to the Attorney General or delegate of the Attorney General (including 
any United States Attorney or Assistant United States Attorney, as 
appropriate), who may bring an action to compel compliance with the 
summons in any court of the United States within the jurisdiction of 
which the investigation which gave rise to the summons being or has been 
carried on, the jurisdiction in which the person summoned is a resident, 
or the jurisdiction in which the person summoned carries on business or 
may be found. When a referral is made by a delegate of the Secretary 
other than a delegate named in Sec. 103.72(a) of this part, prompt 
notification of the referral must be made to the Director, Office of 
Financial Enforcement, Office of the Assistant Secretary (Enforcement). 
The court may issue an order requiring the person

[[Page 397]]

summoned to appear before the Secretary or delegate of the Secretary to 
produce books, papers, records, or other data, to give testimony as may 
be necessary in order to explain how such material was compiled and 
maintained, and to pay the costs of the proceeding. Any failure to obey 
the order of the court may be punished by the court as a contempt 
thereof. All process in any case under this section may be served in any 
judicial district in which such person may be found.

[52 FR 23979, June 26, 1987. Redesignated and amended at 64 FR 45451, 
45453, Aug. 20, 1999]