(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Any taxpayer who fails to make a return or who makes a fraudulent return or who willingly violates any other provision of § 35.22 shall, upon conviction, be fined as provided in § 10.99 and in addition, shall be liable in a civil action for the amount of tax due.