2005 Idaho Code - 63-3043 — CONTEMPT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3043.  CONTEMPT. In case any person refuses to comply with any subpoena
or order under this act or to produce or permit the examination or inspection
of any books, papers or documents pertinent to any investigation or inquiry
hereunder, or to testify to any matter regarding which he may lawfully be
interrogated, such fact shall be reported by the state tax commission or a
deputy commissioner, to the district court or the judge thereof of any
district wherein such person resides or may be found, and such court or judge
shall order such witness to attend and testify, or otherwise compel obedience
to the lawful demands and requests of any of said officials; and on failure or
refusal of any person to obey such order, he shall be dealt with as for
contempt of court under the applicable provisions of chapter 6 of title 7,
Idaho Code.