The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer or person subject 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 the provisions of this chapter or with an order or subpoena of the Director of the Department of Taxation authorized hereby shall be deemed a violation of this chapter, punishable as provided in Chapter 1715.
(Ord. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94.)