(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 1-1-99 of this code of ordinances.
(B) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 3-3-1 is guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than $250 nor more than $500 and in addition shall be liable in a civil action for the amount of tax due.
(C) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 3-3-3 is guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than $250 nor more than $500 and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 2000-50, passed 11-21-2000)