Ohio Code 5703.28 – Contempt proceedings for disobedience
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In case of disobedience by any person to an order or subpoena of the department of taxation, or on the refusal of a witness to testify to any matter regarding which he is lawfully interrogated before the department, the court of common pleas of the county in which such person resides, or a judge thereof, on application of the department, shall compel obedience by attachment proceedings as for contempt in the case of disobedience of a subpoena issued from such court or a refusal to testify therein.
Terms Used In Ohio Code 5703.28
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
- Subpoena: A command to a witness to appear and give testimony.
- Testify: Answer questions in court.