11 GCA § 24520

Same: Penalty

Guam Code AnnotatedTitle 11 — Finance and Taxation

Every person who shall willfully fail or refuse to comply with any subpoena lawfully issued by the Board is guilty of a misdemeanor. Every person who shall willfully fail or refuse to answer any relevant and material question put to him by the Board in the course of any hearing before the Board is guilty of a misdemeanor, unless such failure or refusal is privileged.

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