R.I. Gen. Laws § 44-14-26 — Enforcement of summons

Whenever any person or banking institution summoned under the provisions of §§ 44-14-24 and 44-14-25 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 the person or banking institution as for 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 banking institution,
and upon the person or officer being brought before the judge, he or she shall proceed
to a hearing of the case. Upon the hearing, the judge shall have power to make an
order as he or she shall deem 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.