111.2308 REFUSAL TO PRODUCE RECORDS.

   The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer of persons subject or presumed to be 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 111.1505.

(Passed 61-1966. Passed 12-27-66.)