R.I. Gen. Laws § 44-19-27.4
When any taxpayer, or officer, agent, or employee of the taxpayer, or other person, summoned under the provisions of §§ 44-19-27.2 and 44-19-27.3 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against the taxpayer, or officer, agent, or employee of the taxpayer, or other person as for a contempt. Any judge of that court may hear the application and, if satisfactory proof is made, issue a citation for the arrest of the taxpayer, or officer, agent, or employee of the taxpayer, or other person, and upon the taxpayer, or officer, agent, or employee of the taxpayer, or other person, being brought before the judge, the judge shall proceed to a hearing of the case; and upon the hearing the judge has power to make any order the judge deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the Rules of Appellate Procedure of the Supreme Court.
R.I. Gen. Laws § 44-19-27.4