The refusal to produce books, papers, records and other information, or the refusal to submit to the examination authorized by Section 187.31 by any person charged with the duty of charging, collecting and remitting the tax or presumed to be charged with the duty of charging, collecting and remitting the tax, or by any officer, agent or employee of a person charged with such duty, or the failure of any person to comply with the provisions of Section 187.31 or with an order or subpoena of the Treasurer authorized hereby, shall be deemed a violation of this chapter punishable in accordance with Section 187.23.
(Ord. 216-2017. Passed 9-25-17.)