Any person not subject to this part who has been duly subpoenaed to appear as a witness or to produce books and records before a court-martial or court of inquiry or before any military or civil officer designated to take a deposition to be read in evidence before such a court, who has been duly paid or tendered the fees and mileage of a witness at the rates allowed to witnesses attending a criminal court of the State and who willfully neglects or refuses to appear, refuses to qualify as a witness, refuses to testify or refuses to produce any evidence which that person may have been legally subpoenaed to produce is guilty of an offense and may be punished by the military court in the same manner as a criminal court of the Commonwealth.