§ 33.99  PENALTY.
   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
   (B)   Any person, firm or corporation violating any of the provisions of § 33.01 shall be fined not less than $25 nor more than $200 for each offense.
   (C)   Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 33.04 is guilty of a misdemeanor and upon conviction thereof, shall be fined not less than $100, nor more than $200; and, in addition shall be liable in a civil action for the amount of tax due.
(Ord. 210, passed 5-10-1950; Ord. 368, passed 9-2-1980)