Iowa Code § 29B.48: Refusal to appear or testify.

1. Any person not subject to this code is guilty of a simple misdemeanor if the person does all of the following:

a. Has been duly subpoenaed to appear as a witness or to produce books and records before a military court or before any military or civil officer and designated to take a deposition to be read in evidence before such a court.

b. Has been duly paid or tendered the fees and mileage of a witness at the rates allowed to witnesses attending the courts of the state.

c. Willfully neglects or refuses to appear, or refuses to qualify as a witness or to testify or to produce any evidence which that person has been legally subpoenaed to produce.

2. Upon certification of the facts in a case under this section by the military judge, president of courts-martial without a military judge, or summary courts-martial officer, the county attorney of the county where the offense occurred shall prosecute the offense as if it were included in the Iowa criminal code.