(a) Prosecution for a violation of any of the provisions of this chapter shall be commenced within three years after commission of the offense.
(b) In the case of fraud, failure to file a return or omission of 25% or more of income to be reported, prosecution shall be commenced within six years after commission of the offense.
(Ord. 512. Passed 12-15-69; Am. Ord. 2345. Passed 6-8-06.)