In case of disobedience by any person to an order or subpoena of the department of taxation, or on the refusal of a witness to testify to any matter regarding which he is lawfully interrogated before the department, the court of common pleas of the county in which such person resides, or a judge thereof, on application of the department, shall compel obedience by attachment proceedings as for contempt in the case of disobedience of a subpoena issued from such court or a refusal to testify therein.
Effective Date: 10-01-1953
Section: Previous 5703.23 5703.24 5703.25 5703.26 5703.261 5703.262 5703.27 5703.28 5703.29 5703.30 5703.31 5703.32 5703.33 5703.34 5703.35 NextLast modified: October 10, 2016