- (a) If, without reasonable cause, a person fails to obey a subpoena, refuses to be sworn, or refuses to testify, the Tax Court may and, on request of a party, shall apply to a circuit court to issue an order, returnable within 5 days, that directs the person to show cause for the refusal to be sworn or to testify or the failure to obey the subpoena.
(b)
- (1) After the expiration of the time period in subsection (a) of this section, the circuit court shall conduct a hearing to determine the existence of reasonable cause.
- (2) If the circuit court determines that there is no reasonable cause for the failure to comply, the circuit court shall order compliance with the directive of the Tax Court.
- (c) A person who fails to comply with the order of a circuit court may be held in contempt of court, and the circuit court shall impose sanctions appropriate for contempt.
- (d) A person may appeal a finding of contempt under this section.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 231.