To value or classify property or to determine if a value or classification of property is correct, the Department may:
(1) issue a subpoena:
(i) for any person; or
(ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct;
(2) administer oaths and affirmations;
(3) take depositions or other testimony;
(4) issue written interrogatories with a notice of assessment;
(5) if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or
(6) 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.