The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or persons subject or presumed to be subject to the Village income tax or by any officer, agent or employee of a person subject to the Village income tax or required to withhold such tax or the failure of any person to comply with the provisions of this chapter, including this section, or with an order or subpoena of the Tax Administrator is a violation of this chapter punishable under Section 181.99.
(Ord. 2023-51. Passed 12-12-23.)