Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this section is guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) and in addition shall be liable in a civil action for the amount of tax due. (Ord. 0-25-73-E, 9-2-1975)