The refusal to produce books, papers, records and Federal Income Tax Returns, or the refusal to submit to an examination, by any employer or person subject to, or presumed to be subject to, the tax, or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with Section 880.20 or with an order or subpoena of the Administrator authorized by Section 880.21, shall be deemed to be a violation of this chapter, punishable as provided in Section 880.99.
(Ord. 371-68. Passed 2-28-68.)