There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 7-106 - Powers of board; failure to obey subpoena
MD Tax-Gen Code § 7-106 (2013) What's This?
§7-106.
The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.
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