COD measures the oxygen required to oxidize both biodegradable and non-biodegradable organic matter, whereas BOD measures only the oxygen required by microorganisms to decompose biodegradable matter.
Therefore, a high COD with relatively low BOD indicates the presence of non-biodegradable organic pollutants.
Hence,
\[
\boxed{\text{Non-biodegradable organic pollutants}}
\]
is the correct answer.
Therefore,
\[
\boxed{(B)}
\]