§ 44-23-24 - Refusal to furnish information or obey subpoena.
SECTION 44-23-24
§ 44-23-24 Refusal to furnish informationor obey subpoena. – If any executor, administrator, heir-at-law, or trustee, probate clerk or otherperson neglects or refuses to file any statement as required by the provisionsof this chapter, or to furnish any other information required by this chapter,or neglects or refuses to comply with any subpoena issued under the authorityof § 44-23-5, the tax administrator may apply to the sixth (6th) divisionof the district court, upon proof by affidavit of the neglect or refusal, foran order returnable in not less than two (2) nor more than five (5) days,directing the person charged in the affidavit with the neglect or refusal toshow cause before the judge who made the order, or any other judge of thecourt, why the person should not be adjudged in contempt. Upon the return ofthe order, the judge before whom the matter is brought for a hearing shallexamine the person under oath, and the person shall be given an opportunity tobe heard. If the judge determines that the person has without reasonable causebeen guilty of the neglect or refusal complained of, the judge may immediatelycommit the offender to the adult correctional institutions, to remain thereuntil the offender submits to file the statement required or to furnish theinformation required, or to obey the subpoena, as the case may be, or isdischarged according to law, or the judge may make any other order in thepremises that the circumstances of the case may seem to the judge to require,and may from time to time alter, amend or suspend any order entered by thejudge under this section. Notwithstanding anything contained in this section orin § 44-23-5, whenever any executor, administrator, heir-at-law, trustee,or other person liable for any tax imposed under the provisions of chapter 22of this title, refuses or neglects to furnish any information which in theopinion of the tax administrator is necessary for the proper computation of thetaxes payable under that chapter, after having been requested so to do, the taxadministrator may in his or her discretion assess and collect the taxes at thehighest rate at which they could in any event be computed. A party aggrieved byan order of the court may appeal the order to the supreme court in accordancewith the procedures contained in the rules of appellate procedure of thesupreme court.