To value or classify property or to determine if a value or classification of property is correct, the Department may: issue a subpoena: for any person; or for any evidence necessary to value or classify property or to determine if a value or classification is correct; administer oaths and affirmations; take depositions or other testimony; issue written interrogatories with a notice of assessment; if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.