11 GCA § 24311

Penalty

Guam Code AnnotatedTitle 11 — Finance and Taxation

Every person who willfully fails or refuses to comply with a subpoena issued by the assessor or who willfully fails or refuses to make any statement or furnish any information or records required by the assessor is guilty of a misdemeanor.

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.