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 of avoiding or escaping payment of any tax or portion thereof rightfully due under this subchapter shall be an offense.
(Ord. 93-16, passed 8-16-93)  Penalty, see § 39.99