187.24 LIMITATION OF PROSECUTION.
   Except as otherwise provided in this section, prosecutions for an offense made punishable under this chapter shall be commenced within three (3) years after commission of the offense. In the case of fraud, failure to pay or remit tax due, failure to file a return, substantial understatement and omission of tax due, no limitation on prosecution shall apply.
(Ord. 187-2024. Passed 9-27-24.)