127.    Non-attendance by witness or failure to give evidence

 

(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).