§ 195.30 Refusal to Produce Records
   The refusal to produce books, papers, records and other information, or the refusal to submit to the examination authorized by Section 195.29 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 195.29 or with an order or subpoena of the Commissioner authorized hereby, shall be deemed a violation of this chapter punishable in accordance with Section 195.99.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)