The refusal to produce books, papers, records and Federal Income Tax Returns, or the refusal to submit to such examination, by any employer or person subject to or presumed to be subject to the tax, or by any officer, agent or employee of a person subject to the tax 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 and shall be punishable in accordance with Section 880.99. (W. V. Ord. 1968-42. Passed 10-22-68.)