§ 7210. Failure to obey summons
Any person who, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections
6420
(e)(2),
6421
(g)(2),
6427
(j)(2),
7602,
7603, and
7604
(b), neglects to appear or to produce such books, accounts, records, memoranda, or other papers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with costs of prosecution.