§ 39.25  FRAUDULENT RETURNS.
   In addition to all civil penalties provided by this subchapter, the willful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose for avoiding or escaping payment for any tax or portion thereof rightfully due under this subchapter shall be a misdemeanor offense.
(`83 Code, § 7-219)  (Ord. 90-1, passed 2-19-90; Am. Ord. 92-17, passed 12-7-92; Am. Ord. 95-1, passed 1-3-95; Am. Ord. 96-6, passed 1-29-96; Am. Ord. 2002-07, passed 3-4-02 and approved by the Electorate on May 4, 2002; Am. Ord. 2003-39, passed 12-19-03; Am. Ord. 2007-11, passed 7-2-07)  Penalty, see § 39.99