Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Government Code Provisions
Provisions Relating to The State Board of Equalization
DIVISION 3. EXECUTIVE DEPARTMENT
PART 9. STATE BOARD OF EQUALIZATION
CHAPTER 1. General
Section 15614
15614. Punishment for contempt. Any person duly subpenaed who refuses or neglects to attend as a witness, or to produce any books, records, accounts, or papers in his possession, custody, or control, in response to such subpena, or who refuses to answer any question pertinent to the matter under investigation by the board put to him by any member of the board, its secretary, or designated representative, is guilty of contempt, and may be punished by a court of competent jurisdiction by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding five (5) days, or by both such fine and imprisonment.