187.27  LIMITATION ON PROSECUTION.
   All prosecutions under this section must be commenced within three years from the time of the offense complained of except in the case of fraud, failure to file a return or the omission of twenty-five percent or more of income required to be reported, in which event the limitation of time within which prosecution must be commenced shall be six years from the date the return was due or the date the false or fraudulent return was filed.
(Ord. 1981-47. Passed 4-27-81.)