| (1) | A person subpoenaed under section 126 is liable to the fine or imprisonment specified in subsection (2), if the person without just cause fails to— |
| (a) | give evidence at the hearing of an appeal; |
| (b) | remain in attendance throughout the proceedings unless excused by the president of the tax court; or |
| (c) | produce a document or thing in the person's possession or under the person's control according to the subpoena. |
| (2) | The president of the tax court may impose a fine or, in default of payment, imprisonment for a period not exceeding three months, on a person described in subsection (1) upon being satisfied by— |
| (a) | oath or solemn declaration; or |
| (b) | the return of the person by whom the subpoena was served, |
that the person has been duly subpoenaed and that the person's reasonable expenses have been paid or offered.
| (3) | The president of the tax court may, in addition to imposing a fine or imprisonment under subsection (2), issue a warrant for the person to be apprehended and brought to give evidence or to produce the document or thing in accordance with the subpoena. |
| (4) | A fine imposed under subsection (2) is enforceable as if it were a penalty imposed by a High Court in similar circumstances and any laws applicable in respect of a penalty imposed by a High Court apply with the necessary changes in respect of the fine. |
| (5) | The president of the tax court may, on good cause shown, remit the whole or any part of the fine or imprisonment imposed under subsection (2). |
| (6) | The president of the tax court may order the costs of a postponement or adjournment resulting from the default of a witness, or a portion of the costs, to be paid out of a fine imposed under subsection (2). |
