a person who, without justifiable grounds, refuses a request under the proviso to Article 225, paragraph (3), the proviso to Article 226, paragraph (4), or the proviso to Article 231, paragraph (2), or who issues a notice prescribed in the proviso to Article 225, paragraph (3), a withholding receipt prescribed in the proviso to Article 226, paragraph (4), or a payment slip prescribed in the proviso to Article 231, paragraph (2) containing a false statement to the person receiving the payment prescribed in those provisions.