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The subpoena is an Order to either appear as a witness or to produce certain documents by a date and time certain. If you cannot comply with the subpoena, you can file Motion to Quash it and tell the Court the reason that you cannot comply with the subpoena. If you refuse to comply with the subpoena, but do not file motion to quash it, the Court can hold you in contempt and have you jailed if the opposing files complaint for contempt against you and prevails.