Books that are easy to read and are humorous.
One series that my entire family has loved is Rick Riordan's Percy Jackson & The Olympians series. The boosk are written for middle grade readers (though, also enjoyable for older readers) and include a lot of funny characters and scenes. Even I've reread some of the books multiple times! As long as the jokes aren't so lame that you feel like you're being degraded, I think you'll be good here.
Whether we're talking The Amazing Spiderman or a complete collection of some newspaper comic strip from 1995-1996, a lot of non-readers seem to be impressed with comics. These really aren't that hard to find, especially if you go with the latter option. You can usually find collections of Peanuts comics, for example, wherever cards are sold.
Graphic novels or manga.
These almost fall into the same category as comics, but are a little more advanced. You can find a lot of popular books in graphic novel form. Your recipient might not even realize they're reading the "comic" of one of your favorite series! And what's not to love about manga? It's essentially a Japanese comic (hopefully an English translation. We don't need to be scaring people off).
Books with pictures.
Please don't think I'm dumbing down your possible recipients when I say this. I've noticed that my two sisters are really drawn to books with pictures: Recipe books, books on architecture, books on puppies, etc. They might not actually read the books, but they'll sit there and study the pictures. Old fashion Pinterest to the rescue!
This might seem like more of a shocker, considering everything else is more simple. But not every reluctant reader is 12 and not everyone will appreciate getting your favorite comic book. Keep it simple and tailored to the person in question, though. Your average carpenter might not be interested in learning 101 ways to cook with puff pastry and as shocking as it sounds, not every woman will want that book listing the value of each collector's edition Barbie doll.
IT'S THE END OF THE WORLD. IT'S NOT EVEN MADE OF PAPER. I know, I know. I'm sorry. But lot's of people seem to really be into movies. At least you can get them your favorite book to movie adaption, right? Right?
And so concludes my list. But, if this isn't your style, have fun with handmade cards, Starbucks gift cards, and the like! What do you like to give your reluctant readers? Let me know in the comments below!