The refusal to produce books, papers, records and Federal income tax returns; the refusal to submit to such examination by any employer or persons 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 Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 183.2999.
(Ord. 1968-15. Approved by voters 5-7-68.)