“Police were called to a daycare where a three-year-old was resisting a rest” (a pun on “resisting arrest”) is a popular joke that has been cited in print since at least 2005. A “workaholic” version of the joke (not involving “daycare”) was cited in Boys’ Life in 1992.
 
“Did you hear about the musician who played through the silent part of a song? He was charged with resisting a rest” is a related joke.
   
     
Google Books
February 1992, Boys’ Life, “Think & Grin,” pg. 65, col. 1:
“Hey, Stilt,” said Westy, “did you hear that the police caught a workaholic?”
“What was he charged with?” Stilt asked.
“He was resisting a rest!” — Nick Gulati, Lake Forest, Calif.
 
Agustus Online
Tuesday, July 19, 2005
Leave that pun alone!
(...)
2. Police were called to a daycare where a three-year old was resisting a rest.
 
The Globe and Mail (Canada)
Wednesday, Dec. 7, 2005
Morning Smile
Police were called to a daycare where a three-year-old was resisting a rest. - Mark Foerster, Newmarket, Ont.
 
FunPost.Net
Funniest Pun SMS Jokes 😊
Wednesday, May 31st, 2006
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Police were called to a daycare where a three-year-old was resisting a rest.
   
Google Groups: alt.religion.christian.baptist
NO PUN IN 10 DID
* irenic *
1/28/07
NO PUN IN 10 DID
* I wondered why the baseball was getting bigger. Then it hit me.
* Police were called to a daycare where a three-year-old was resisting a rest.

Google Groups: alt.autos.toyota
OT This should get you pundits going…
Scott in Florida
5/6/07

For all you “Pundits” out there:
 
* I wondered why the baseball was getting bigger. Then it hit me.
* Police were called to a day care where a three-year-old was resisting a rest.
 
Twitter
Mari
‏@itsonlymari
Police were called to a daycare where a three-year-old was resisting a rest.
12:13 PM - 5 Mar 2008
 
Urban Dictionary
punny
to use a humorous word or phrase so as to emphasize or suggest its different meanings or applications, or the use of words that are alike or nearly alike in sound but different in meaning; a play on words.
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8.Police were called to a daycare where a three-year-old was resisting a rest.
(...)
by jannel! January 17, 2009
 
Slate
Brow Beat SLATE’S CULTURE BLOG
MAY 13 2011 6:49 PM
5 Leading Theories for Why We Laugh—and the Jokes That Prove Them Wrong
By Nina Rastogi
(...)
Police were called to a daycare, where a three-year-old was resisting a rest.
   
Google Books
The Laugh-a-Day Book of Bloopers, Quotes & Good Clean Jokes
By Jim Kraus
Grand Rapids, MI: Revell
2012
Pg. ?:
Police were called to a day care where a three-year-old was resisting a rest.