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.