{"data":{"id":"us-gu/11-gca-24311","jurisdiction":"us-gu","citation":"11 GCA § 24311","heading":"Penalty.","body":"Every person who willfully fails or refuses to comply with a subpoena issued by the assessor or who willfully fails or refuses to make any statement or furnish any information or records required by the assessor is guilty of a misdemeanor.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 3: TAX ASSESSOR"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc024_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:38Z","sha256":"d23d829e1bd634fa71590f0330429c376f4fa78d7f38d1007e5066858a2a5856","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24310","next":"us-gu/11-gca-24312"},"notice":"GroundRules: Original legal text. Not legal advice."}