(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 person maintaining a place of business in the state or taxpayer, as the case may be, who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 32.27 shall be fined in a manner consistent with §§ 32.01 through 32.13.