Prosecutions for an offense made punishable under this chapter shall be commenced within three (3) years after the commission of the offense, except that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of the taxable income required to be reported, prosecutions shall be commenced within six (6) years after the commission of the offense.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)