175.2308 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 or 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 a violation of this section punishable as provided in Section 175.1505.

(Ord. 1021. Passed 8-21-67.)