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 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 in violation of this chapter, punishable as provided in Section 181.99.
(1969 Code 92.52)