Any person who fails to file a return and remit payment of the tax imposed pursuant to subsection 3-4-9-2(A) of this chapter as required by section 3-4-9-4 of this chapter, or who makes a fraudulent return, or who wilfully violates any other provision of this section 3-4-9, is guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than the maximum penalty provided in section 1-4-1 of this code and in addition shall be liable in a civil action for the amount of tax due. Each day that a violation continues to exist or occur shall constitute a separate offense for which a separate fine may be imposed. (Ord. 0-14-98, 8-17-1998)