§ 37.999 PENALTY.
   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
   (B)   Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 37.030 through 37.033 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $750, and in addition shall be liable in a civil action for the amount of tax due.
   (C)   If any corporation, company or association not incorporated in the city, and engaged in the city in effecting or soliciting fire insurance shall fail to render the account or report designated in § 37.096 of this chapter, by the day required, or if the above mentioned rates, as a tax license fee, shall remain unpaid after that day designated, to-wit: July 15, every such corporation, company or association shall forfeit and pay to the city the sum of $200, upon conviction for each and every offense, and in addition to such penalty, the city shall recover in an action in its name, for its use, against such corporation, company or association, so failing to make such report, or pay such license fee or tax, the full amount of the license fee or tax, which would be due under the provisions hereof.
(Prior Code, § 37.999)