§ 44-14-26 - Enforcement of summons.
SECTION 44-14-26
§ 44-14-26 Enforcement of summons. –Whenever any person or banking institution summoned under the provisions of§§ 44-14-24 and 44-14-25 neglects or refuses to obey the summons orto give testimony or to answer interrogatories as required, the taxadministrator may apply to the sixth (6th) division of the district court for acitation against the person or banking institution as for contempt. Any judgeof the court may hear the application and, if satisfactory proof is made, shallissue a citation for the arrest of the person, or of any officer of the bankinginstitution, and upon the person or officer being brought before the judge, heor she shall proceed to a hearing of the case. Upon the hearing, the judgeshall have power to make an order as he or she shall deem proper. A partyaggrieved by an order of the court may appeal the order to the supreme court inaccordance with the procedures contained in the rules of appellate procedure ofthe supreme court.