us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 24520: Same: Penalty.

Where this section sits in the code

Title 11: Finance and Taxation
Division 2 - Taxes
Chapter 24: Real Property Tax
ARTICLE 5: BOARD OF EQUALIZATION

Every person who shall willfully fail or refuse to comply with any subpoena lawfully issued by the Board is guilty of a misdemeanor. Every person who shall willfully fail or refuse to answer any relevant and material question put to him by the Board in the course of any hearing before the Board is guilty of a misdemeanor, unless such failure or refusal is privileged.

Collected 2026-09-27T03:13:38Z. Source file · JSON

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