SECTION 44-11-24

   § 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 orto give testimony or to answer interrogatories as required, the taxadministrator may apply to the sixth (6=ss th=ks ) division of the districtcourt for a citation against that person or corporation as for a contempt. Anyjudge 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 thecorporation, and upon the person or officer being brought before the judge, heor she shall proceed to a hearing of the case; and upon the hearing the judgeshall have power to make an order that he or she deems proper. A partyaggrieved by an order of the court may appeal the order to the supreme court inaccordance with the procedures contained in the rules of appellate procedure ofthe supreme court.