N.H. Rev. Stat. Ann. § 365:12

Any person who wilfully shall fail or refuse to attend to testify or to answer any lawful inquiry or to produce books, papers, correspondence, memoranda, contracts, agreements, or other records, if in his or its power so to do, in obedience to the subpoena of the commission, shall be subject to the provisions of RSA 491:19 and 491:20.