(1) A person who, after being summoned to appear before the Appeal Commissioners at the time and place appointed for a hearing in accordance with section 949AE -
(a) fails or refuses to so appear,
(b) so appears but refuses to swear an oath,
(c) so appears but refuses to answer any lawful questions relating to a matter under appeal,
shall, subject to subsection (2), be liable to a penalty of €3,000.
(2) Subsection (1)(b) and (c) shall not apply to any employee, agent or other person confidentially employed in the affairs of an appellant.
(3) A document purporting to be signed by the Appeal Commissioners stating that -
(a) a person named in the document was, by summons under section 949AE, required to attend before them on a day and at a time and place specified in the document, and
(b) a sitting of the Appeal Commissioners was held on that day and at that time and place,
shall, in proceedings for a penalty under subsection (1), be evidence of the matters so stated unless the contrary
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