R.I. Gen. Laws § 44-11-24 — Enforcement of summons

Whenever any person or corporation summoned under the provisions of §§ 44-11-22 and 44-11-23 neglects or refuses to obey the summons or to give testimony or to answer interrogatories
as required, the tax administrator may apply to the sixth (6th) division of the district
court for a citation against that person or corporation as for a contempt. Any judge
of the court may hear the application and, if satisfactory proof is made, shall issue
a citation for the arrest of the person, or of any officer of the corporation, and
upon the person or officer being brought before the judge, he or she shall proceed
to a hearing of the case; and upon the hearing the judge shall have power to make
an order that he or she deems proper. A party aggrieved by an order of the court may
appeal the order to the supreme court in accordance with the procedures contained
in the rules of appellate procedure of the supreme court.