How to force a SQL Server 2008 database to go Offline

You need to use WITH ROLLBACK IMMEDIATE to boot other conections out with no regards to what or who is is already using it.

Or use WITH NO_WAIT to not hang and not kill existing connections. See http://www.blackwasp.co.uk/SQLOffline.aspx for details

Go offline

USE master
GO
ALTER DATABASE YourDatabaseName
SET OFFLINE WITH ROLLBACK IMMEDIATE
GO

Go online

USE master
GO
ALTER DATABASE YourDatabaseName
SET ONLINE
GO