The refusal to produce books, papers, records and Federal and State 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 Administrator authorized hereby, shall be deemed a violation of such sections, punishable as provided in Section 791.99.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)