Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 8145 — Failure to appear, be sworn, or testify
An officer, agent, clerk, or person who refuses to appear and be sworn or to testify
as required by article 3 of this subchapter or to show the Commissioner the books,
records, or papers as required by article 3 of this subchapter shall be fined not
more than $5,000.00 nor less than $500.00.
Source: official text