Orders. Failure to obey. Criminal penalties, §48-16-12. Subpoenas. Failure to obey. Criminal penalties, §48-16-12. TAX AMNESTY PROGRAM —Cont’d Subpoenas. Commissioner. Failure to obey subpoena of commissioner. Criminal penalties, §48-16-12. Title of act. Short title, §48-16-2. Waiver of penalties, §48-16-4. Property tax amnesty program, §48-16A-4. TAX AMNESTY PROGRAM ACT.