An individual not subject to this chapter is guilty of an offense against the state if the individual willfully neglects or refuses to appear, refuses to qualify as a witness or to testify, or refuses to produce any evidence which the individual may have been legally subpoenaed to produce, after the individual has been:
(1) subpoenaed to appear as a witness or to produce books and records before a military court or before any military or civil officer designated to take a deposition to be read in evidence before the court; and
(2) paid or tendered the fees and mileage of a witness at the rates allowed to witnesses attending the district courts of the state.