§ 130.47. Refusal to appear or testify. Every person not subject to this code who (a) has been duly subpoenaed to appear as a witness or to produce books and records before any military court or board or before any military or civil officer designated to take a deposition to be read in evidence before such military court or board; and

(b) has been duly paid or tendered the fees and mileage of a witness at the rates allowed to witnesses attending the supreme court of the state; and

(c) willfully neglects or refuses to appear, or refuses to qualify as a witness or to testify or to produce any evidence which such person may have been duly subpoenaed to produce shall be deemed guilty of an offense against the state and may be punished by the supreme court of the county in which such military court or board was convened or in which such military or civil officer is located, in the same manner and to the same extent as provided for the failure to appear, refusal to qualify as a witness or to testify or refusal or failure to produce any evidence which such person may have been duly subpoenaed to produce, in actions or proceedings in the supreme court of the state.